CLA-2-61:OT:RR:NC:N3:348

Ms. Eileen Family
GEODIS
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of women’s garments from China, Indonesia and Philippines

Dear Ms. Family:

This replaces Ruling Number N305859, dated September 18, 2019, which contained a clerical error in the Harmonized Tariff Schedule of the United States (HTSUS) for Style 238S104-shirt. A complete corrected ruling follows.

In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of Belk International. The samples will be returned under separate cover. Style 238S104 consists of a women’s shirt, pajama pants and sleep mask. Style 238S104 is a women’s pullover constructed from 60 percent cotton and 40 percent polyester knit fabric.  The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed.  The pullover features a capped round neckline, 2 panels in the back sewn together down the center back, a front placket with five nonfunctioning  buttons, long hemmed sleeves and a hemmed bottom that reaches to below the waist.  The women’s pajama pants and sleeping mask are constructed from 60 percent cotton 40 polyester percent knit fabric. The pull-on pajama pants feature an elasticized waistband with a tacked on non-functional drawstring.

Style 238S099 consists of a pair of women’s pajamas and headband imported from China. All items are constructed from 96 percent polyester and 4 percent spandex knit fabric. The pajama top features long sleeves, a scoop neckline and a hemmed bottom. The pull on pajama bottoms feature an elasticized waistband and elasticized openings at the ankle. The pajamas will be imported and sold with the headband.

Style 234S083 consists of a pair of women’s pajamas imported from China. The pajama top and bottoms are constructed from 100 percent cotton flannel woven fabric. The pajama top features a collar, full front opening with button closure, long sleeves and chest pocket. The pajama bottom features an elasticized waistband and hemmed leg openings. The pajama top and pants feature an allover print design.

Style 238S098 consists of a pair of women’s pajamas imported from Indonesia. The pajamas are constructed of 96 percent polyester and 4 percent spandex knit fabric. The pajama top features a collar, a full front opening with button closure, and long sleeves. The pajama pant features an elastic waistband with a tack on non-functional drawstring and hemmed leg openings. The pajama top and pants feature an allover print design.

Style 238B033/238T082 consists of a women’s pullover and lounge pants imported from Indonesia. The pullover and lounge pants are constructed from 95 percent rayon and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a round capped neckline, short hemmed sleeves, a breast pocket and a vented hemmed bottom. The garment extends to below the waist. The capri-length pull-on pants feature an elasticized waistband with an outside non-functional drawstring, flared leg openings and a hemmed bottom.

The applicable subheading for style 238S104-shirt will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.  The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style 238S104-pants will be 6108.91.0030, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The rate of duty will be 8.5 percent ad valorem

The applicable subheading for style 238S104-mask will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem

The applicable subheading for style 238S099 pajamas will be 6108.32.0010, HTSUS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Night dresses and pajamas: Of man-made fibers: Women's. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style 238S099 headwrap will be 6117.80.8500, HTSUS, which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other: Headbands, ponytail holders and similar articles.

The applicable subheading for style 234S083 pajamas will be 6208.21.0020, HTSUS, which provides for Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Nightdresses and pajamas: Of cotton: Other: Women's. Nightdresses and pajamas: Of cotton: Women's. The rate of duty will be 8.9 percent ad valorem.

The applicable subheading for style 238S098 pajamas will be 6108.32.0010, HTSUS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Night dresses and pajamas: Of man-made fibers: Women's. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style 238B033/238T082-pullover will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.

The applicable subheading for style 238B033/238T082-pants will be 6104.69.2030, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts. Other: Trousers and breeches. 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 subheadings 6108.32.0010, 6208.21.0020 and 6117.80.8500, HTSUS, unless specifically excluded, are subject to an additional 15 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 6108.32.0010, 6208.21.0020 and 6117.80.8500 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.

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 the 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 Rosemarie Hayward via email at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division