CLA-2-61:OT:RR:NC:N3:354
Ms. Linda Krueger
Jockey International, Inc.
2300 60th Street
Kenosha, WI 53140
RE: The tariff classification of a slip from China and Vietnam
Dear Ms. Krueger:
In your letter dated September 2, 2020, you requested a tariff classification ruling. A sample was not submitted with this request.
Development style, DEV-2692, is a knit undergarment skort which you state is constructed of 85% nylon, 12% spandex, 3% cotton. This undergarment is considered a half-slip. The slip features a four inch waistband, reaches to the thigh, and has a change in knit pattern on the sides, which allows for better movement. The garment features a permanently attached short style underpant, which has a gusset and hemmed leg openings. The applicable subheading for this style will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers: women’s. The duty rate will be 14.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6108.11.0010, 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 6108.11.0010, 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 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division