CLA-2-62:OT:RR:NC:N3:360
Mr. Mike Prado
CAP International Inc.
1901 G. Magnolia Dr.
Pasadena, TX 77503
RE: The tariff classification of a woman’s top and trousers from China
Dear Mr. Prado:
In your undated letter received in this office March 5, 2020, you requested a tariff classification ruling on behalf of your client, WS Uniforms and Accessories LLC. Your samples will be returned.
Style W321 is a woman’s scrub top. The garment’s label states that it is constructed from 65% polyester and 35% cotton woven fabric. The pullover style garment features a V-neckline, short sleeves, pockets below the waist, and a hemmed bottom.
Style W413 is a pair of women’s scrub pants. The garment’s label states that it is constructed from 65% polyester and 35% cotton woven fabric. The pull-on pants feature partially functional drawstrings at the front of the waistband, an elasticized rear waistband, two side seam pockets, one back pocket, and hemmed leg openings.
The applicable subheading for style W321 will be 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style W413 will be 6204.63.9010, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1060 and 6204.63.9010, 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 subheading 6211.43.1060 and 6204.63.9010, 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.
At the time of Entry/Entry Summary you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division