CLA-2-61:OT:RR:NC:N3:361
Mr. Luc Belda
Lansinoh Laboratories
99 Canal Center Plaza
Alexandria, Virginia 22314
RE: The tariff classification of a woman’s top from China
Dear Mr. Belda:
In your letter dated October 23, 2019, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
The submitted sample referred to as “Hygee Skin to Skin Top for Moms,” is woman’s top composed of 100 percent nylon knit fabric. The results of the laboratory analysis indicate the garment is composed of 90.5 percent nylon and 9.5 percent spandex knit fabric.
The seamless sleeveless garment is used to hold a new born skin to skin and features a halter neckline, a V-shaped front, an open upper back with tie at mid-back and an open lower back with wrap around tie at the hip area. The garment reaches below the waist.
In your ruling request, you suggest the Hygee Skin to Skin Top may be classified under subheading 6307.90.98, Harmonized Tariff Schedule of the United States, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other.” We disagree. Subheading 6307.90.98, HTSUS, is a residual provision for “other made up articles of textiles” within Section XI that are not more specifically provided elsewhere within the tariff. The instant article is distinguishable from baby carriers which have been classified in heading 6307 as the instant merchandise is worn next to the skin and the heading 6307 baby carriers are worn over clothing. The Hygee Skin to Skin Top is a garment and is more specifically provided for under chapter 61, HTSUS.
You also suggest classification under 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. We disagree. The garment does not have the silhouette or features of a tank top under heading 6109.
The applicable subheading for the woman’s “Hygee Skin to Skin Top for Moms,” will be 6114.30.3070, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6114.30.3070, 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 6114.30.3070, HTSUS, listed above.
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 Antoinette Peek-Williams via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division