CLA-2-61:OT:RR:NC:N3:354
Ms. Bethany A. Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a base layer from China
Dear Ms. Dodge:
In your letter dated October 21, 2021, you requested a tariff classification ruling. The sample will be returned, as requested.
The sample submitted, style 5698734, “Cresta Ultralight 150 Turtleneck”, will be marketed and sold as a woman’s base layer upper body garment that provides insulation, moisture wicking properties and odor control. The undergarment is close-fitting and is constructed from 100% merino wool knit fabric. The undergarment also features long sleeves, a double layer turtleneck, flat lock stitching at the seams, thumb hole cuffs, hemmed wrist openings, and a hemmed bottom.
The applicable subheading for this style will be 6109.90.1530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of wool, with long sleeves: Women’s or girls’: Underwear. The duty rate will be 5.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6109.90.1530, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6109.90.1530, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division