CLA-2-62:OT:RR:NC:N3:360
Mr. Christopher J. Duncan
Stein Shostak Shostak Pollack & O’Hara LLP
865 South Figueroa Street
Suite 1388
Los Angeles, CA 90017
RE: The tariff classification of women’s upper body garments from China
Dear Mr. Duncan:
In your letter dated March 12, 2020, you requested a tariff classification ruling on behalf of your client, Sealine Product, Inc. Your samples will be returned.
Style BK1931 is a woman’s upper body garment constructed from 100% rayon woven fabric. The garment features ¾ length sleeves and an unsecured full front opening with self-fabric ties at the waist.
Style BK1932 is a woman’s blouse constructed from 100% polyester woven fabric. The pullover style sleeveless garment features a V-neckline and a hemmed bottom.
Style BK1933 is a woman’s upper body garment constructed from 100% polyester woven fabric. The garment features ¾ length sleeves with elasticized cuffs and an unsecured full front opening with self-fabric ties at the waist.
Style BK1934 is a woman’s blouse constructed from 100% polyester woven fabric. The pullover style garment features a round neckline, short sleeves, elasticized tightening at the back, a self-fabric tie at the waist, and a hemmed bottom. The garment extends from the shoulders to the hip area.
Style BK1935 is a woman’s blouse constructed from 100% polyester woven fabric. The pullover style sleeveless garment features a split V-neckline and a hemmed bottom.
The applicable subheading for styles BK1931, and BK1933 will be 6211.43.1078, 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: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem.
The applicable subheading for styles BK1932, BK1934 and BK1935 will be 6206.40.3030, 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 6206.40.3030 and 6211.43.1078, 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 6206.40.3030 and 6211.43.1078, 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