CLA-2-39:OT:RR:NC:N3:348
Ms. Janet Reiner
OEC Freight Companies, Inc.
2200 Lind Avenue SW, Suite 909
Renton, WA 98057
RE: The tariff classification of women’s garments from China
Dear Ms. Reiner:
In your letter dated May 1, 2020, and resubmitted on July 23, 2020, on behalf of your client, Fashion Nova Inc., you requested a tariff classification ruling. The samples are being retained by this office.
Style HX829460 is a women’s sleeveless, faux leather dress. The garment is composed of cellular polyurethane plastic with a cotton knit fabric backing present merely for reinforcing purposes. The lined garment features a full-back zipper opening and a high front and back neckline.
Style HX829365 is a women’s sleeveless, faux leather dress. The garment is composed of cellular polyurethane plastic with a cotton knit fabric backing present merely for reinforcing purposes. The lined garment features a full-back zipper opening and a high front and back neckline. The top portion of the front of the dress is decorated with plastic pyramid studs.
Style HX825037 is a women’s faux leather skirt. The garment is composed of cellular polyurethane plastic with a cotton knit fabric backing present merely for reinforcing purposes. The lined garment features a flat waistband, and a back zipper opening. The skirt is decorated with plastic pyramid studs on the front and back panels.
Style HX82500 is a women’s faux leather asymmetrical skirt. The garment is composed of cellular polyurethane plastic with a cotton knit fabric backing present merely for reinforcing purposes. The lined garment features a flat waistband and a back zipper opening.
Chapter 59 Note 2(a)(5) states that "Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing for Styles HX829460, HX829365, HX825037 and HX82500 is used merely for reinforcing the cellular plastic. Therefore, Styles HX829460, HX829365, HX825037 and HX82500 are considered made of plastic material of Chapter 39.
The applicable subheading for Styles HX829460, HX829365, HX825037 and HX82500 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5% ad valorem.
Style HX82210 is a pair of women’s faux leather trousers. The unlined garment is composed of a 100% knit cotton fabric coated with a cellular polyurethane material that completely obscures the underlying fabric. The garment features a front zipper closure, flat front waistband and legs that taper at the ankles.
You suggested classification under subheading 3926.20.9050, HTSUS, for Style HX82210. The trousers are unlined and the fabric backing performs in lieu of a lining. Therefore, the backing is not merely for reinforcing purposes and the item is considered to be made of a coated textile fabric.
The applicable subheading for Style HX82210 will be 6113.00.1012, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907, having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6113.00.1012, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty and products of China classified under subheadings 3926.20.9050, 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 and 9903.88.15 respectively, in addition to subheadings 3926.20.9050 and 6113.00.1012 and, 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 r 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division