CLA-2-65:OT:RR:NC:N3:358
Ms. Cheryl Barnes
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of headgear from China
Dear Ms. Barnes:
In your letter dated July 30, 2020, you requested a tariff classification ruling. The samples will be retained for training purposes.
SKU #24418702, identified as “Muti-way Neck Bandana,” is a tubular shaped panel that covers the head and neck and measures approximately 10.5 inches in width and 19 inches in length when laying flat. In your letter and subsequent correspondence, you state that the item is constructed of 100 percent knit polyester jersey fabric. You also state that it is finished in high frequency technology and, therefore, has no seams, stitching or sewing workmanship. The display card that holds the merchandise indicates that the item provides lightweight breathable protection, manages moisture and protects from the sun with UPF 15.
The applicable subheading for the “Multi-way Neck Bandana” will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid…Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent as valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.6090, 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division