CLA-2-61:OT:RR:NC:N3:361
Mr. Andy Lee
D&A Customs Services Inc.
152 W. Walnut Street
Suite 260
Gardena, CA 90248
RE: The tariff classification of women’s knit garments from Guatemala
Dear Mr. Lee:
In your letter dated February 26, 2020 you requested a tariff classification ruling on behalf of your client Hansol Textile Ltd. Your samples will be returned to you, as requested.
Style HS201912-1 is a women’s hip-length jacket constructed from 57 percent cotton 38 percent polyester 5 percent spandex knitted fabric brushed on the inside surface. The jacket features a full front opening with a zipper closure that extends to the base of a lined hood; long sleeves with ribbed knit cuffs; split kangaroo pockets; and a fitted, ribbed knit bottom.
Style HS201912-2 is a woman’s tank style top. The garment is constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment extends below the waist and features a U-shaped front neckline, sufficient bust coverage, racer back, shoulder straps measuring less than 2 inches in width, and a flared curved hemmed bottom that is slightly longer at the garment rear.
Style HS201912-3 is a woman’s tank style top. The garment is constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment extends below the waist and features a U-shaped front neckline, sufficient bust coverage, criss-cross back, shoulder straps measuring less than 2 inches in width, and a flared curved hemmed bottom that is slightly longer at the garment rear.
The applicable subheading for style HS201912-1 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: women’s or girls’ overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), other than those of heading 6104: Of cotton: Women’s. The rate of duty will be 15.9 percent ad valorem.
The applicable subheading for styles HS201912-2 and HS201912-3 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8 percent 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 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-Willims at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division