CLA-2-62:OT:RR:NC:N3:356
Mr. Mike Choi
MKC Customs Brokers International, Inc.
930 West Hyde Park Boulevard Inglewood, CA 90302
RE: The tariff classification of men’s and women’s upper body garments from China
Dear Mr. Choi:
In your letter dated September 25, 2023, you requested a tariff classification ruling on behalf of your client, Mornington Corporation. Your samples will be retained in our office.
Style MFBRVF-S310 is a men’s shirt constructed from 93% polyester and 7% spandex woven fabric. The shirt features a left-over right, full front opening with six button closures; short, hemmed saddle sleeves; printed letters across the front panels and a printed number on the left front panel below the letters; printed logos on the upper right and lower left front panels; a printed number on the upper back panel; and a curved, hemmed bottom with a longer back panel.
Style YVNRVF-S310 is a woman’s blouse constructed from 93% polyester and 7% spandex woven fabric. The pullover style blouse features short raglan sleeves, a V-neckline, and a hemmed bottom.
The applicable subheading for Style MFBRVF-S310 will be 6205.30.2073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s: Other. The rate of duty will be 29.1 cents/kg + 25.9 percent ad valorem.
The applicable subheading for style YVNRVF-S310 will be 6206.40.3035, HTSUS, which provides for: Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The duty rate will be 26.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6205.30.2073 and 6206.40.3035, 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 subheadings 6205.30.2073 and 6206.40.3035, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division