CLA-2-61:OT:RR:NC:N3:358
Ms. Lesa Hubbard
JCPenney
2401 S. Stemmons Freeway
Ste. 4000
Lewisville, TX 75067
RE: The tariff classification of upper body garments from Vietnam and Cambodia
Dear Ms. Hubbard:
In your letter dated September 15, 2022, you requested a tariff classification ruling.
Item 301795 is a girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a crew neckline, hemmed curved bottoms and hemmed short sleeves. You state that this item will be imported in girls’ sizes XXS-XL.
Item 301788 is a girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a V- neckline, hemmed curved bottoms, and hemmed short sleeves. You state that this item will be imported in girls’ sizes XXS-XL.
Item 315929 is a girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. You state that this item will be imported in girls’ sizes XXS-XL.
Item 301706 is a girl’s tank top constructed of 60% cotton; 40% polyester rib knit fabric. The tank top features approximately 1 1/4-inch shoulder straps, capping around the neck and arm holes, a hemmed bottom and scooped front and back rear necklines. You state that this item will be imported in girls’ sizes XXS-XL.
Item 300339 is a boy’s t-shirt constructed of 60% cotton; 40% polyester knit fabric. The garment features a screen print design on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. The fabric weight is stated to be 150 grams per square meter. You state that this item will be imported in sizes XXS-XL and Husky M- Husky 2XL.
You suggest classification of items 301795, 301788 and 315929 as garments in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS); however, the garments have characteristics common to garments classified under heading 6106. Based on the appearance of the garments, as well as the definition and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garments are loose-fitting blouses of heading 6106, HTSUS.
You also state that item 300339 qualifies as a pullover under 6110 and is precluded from classification under 6109 due to the large screen print; however, the screen print does not preclude classification under 6109.
The applicable subheading for items 301795, 301788, and 315929 will be 6106.10.0030, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Item 301706 will be 6109.10.0065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: other: tank tops: girls.’ The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for item 300339 will be 6109.10.0014, HTSUS, which provides for men’s or boys’ other T-shirts, knitted or crocheted, of cotton, boys’. The duty rate will be 16.5 per cent ad valorem.
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, contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division