CLA-2-61:OT:RR:NC:N3:358
Mr. Dominic Teh
SBIS Inc. dba Sun Bay International
1149 West 190th St.
Gardena, CA 90248
RE: The tariff classification of apparel from China
Dear Mr. Teh:
In your letter received October 22, 2020, you requested a tariff classification ruling on behalf of your client, Harry J. Rashti & Co. Inc.
The sample submitted, style W46888701, is an infant girl’s swim top and bottom that you state will be sold together as a set, consisting of a rash guard and swim bottom. Both garments are constructed of 85% polyester and 15% spandex knit fabric. The rash guard pullover features a stand up collar, a lining on the front panel, long sleeves, and a straight hemmed bottom. The bikini brief swim bottom features ruffles and is fully lined. This style will be imported in infant sizes 0-24 months. This same style, W46888701, will be imported in girls’ sizes 2T, 3T, 4T, 4, 5, and 6X.
For the purpose of heading 6111, HTSUS, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person. The infant pullover and infant swim bottom, both classifiable under subheading 6111.30.50, HTSUS, meet the terms of Additional U.S. Note 1 to Chapter 61, HTSUS, as a “set.” The applicable subheading for style W46888701 in infant sizes 0-24M will be 6111.30.5020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Sets.” The rate of duty will be 16 percent ad valorem.
For the girls sizes the set consists of two or more garments classified in different headings. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified.
The applicable subheading for the rash guard pullover of style W46888701 in girls sizes will be 6110.30.3059, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other.” The applicable rate of duty will be 32 percent ad valorem.
The applicable subheading for the swim bottom of style W46888701 in girls sizes will be 6112.41.0020, HTSUS, which provides for “Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastometeric yarn or rubber thread: Girl’s.” The rate of duty will be 24.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.30.3059, 6111.30.5020, 6112.41.0020 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 6110.30.3059, 6111.30.5020, 6112.41.0020 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, contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division