CLA-2-61:OT:RR:NC:N3:361
Ms. Aneta Skromak
Uniqlo USA LLC
450 W 14th Street, 7th Floor
New York, NY 10014
RE: The tariff classification of women’s tops from China, Vietnam, Indonesia
Dear Ms. Skromak:
In your letter dated December 2, 2021, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style 432472 is a woman’s camisole styled top composed of 62 percent polyester, 29 percent rayon and 9 percent elastane knit fabric. The sleeveless tight-fitting garment features a built-in shelf bra that is sewn at the top of the garment, a scooped front neckline, elasticized adjustable spaghetti straps and the upper portion of the back extends straight across from side seam to side seam. The garment extends from the top of the bust to below the waist and has a straight hemmed bottom.
Style 04-27-1N005D is a woman’s camisole styled top composed of 62 percent polyester, 29 percent rayon and 9 percent elastane knit fabric. The sleeveless tight-fitting garment features a built-in shelf bra that is sewn at the top of the garment, a scooped front and back neckline, and shoulder straps of self-fabric measuring 1 inch in width. The garment extends from the top of the bust to below the waist and has a straight hemmed bottom.
Style 04-27-1F363C is a woman’s camisole styled top constructed of 38 percent polyester, 32 percent acrylic, 21 percent rayon and 9 percent elastane knit fabric. The sleeveless tight-fitting garment features a built-in shelf bra that is sewn at the top of the garment, a scooped front and back neckline, and shoulder straps of self-fabric measuring 1 inch in width. The garment extends from the top of the bust to below the waist and has a straight hemmed bottom.
The applicable subheading for styles 432472, 04-27-1N005D, and 04-27-F363C will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), Other garments knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020, 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 6114.30.1020, 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, 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.
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, contact National Import Specialist Antoinette Peek-Williams at Antoinette [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division