CLA-2-61:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation 10731 Walker Street Cypress, CA 90630
RE: The tariff classification of men’s upper body garments from China or Vietnam
Dear Ms. Cecil:
In your letter dated October 22, 2020 you requested a tariff classification ruling on behalf of your client, Strategic Distribution LP/Carasmatic. Your submitted samples will be retained in our office.
Style CK399 “Warm Up Jacket” is a men’s cardigan-style garment constructed from 86% nylon, 14% spandex knit fabric. The fabric measures 24 stitches per 2 centimeters in the direction the stitches were formed. Style CK399 is unlined and features a full-front opening with a zippered closure that extends through the top of a stand-up collar, long sleeves with rib knit cuffs, a vertical pocket with a zippered closure on the left chest, two diagonal pockets on the front panel below the waist, and a rib knit bottom.
Style DY603A “Pop Over Top” is a men’s woven shirt constructed from 75% polyester, 18% rayon, and 7% spandex fabric. Style DY603A features a spread collar, a partial front opening in the neckline with a zippered closure, short, hemmed sleeves, an inset pocket on the left chest, two patch pockets on the front panel below the waist, and a straight, hemmed bottom.
You have suggested classification of Style CK399 under subheading 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment is more appropriately classified elsewhere in the tariff schedule.
The applicable subheading for Style CK399 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style DY603A will be 6205.30.2070, HTSUS, which provides for: Men’s or boys’ shirts, Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 29.1 cents per kg + 25.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.30.3053 and 6205.30.2070, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6110.30.3053 and 6205.30.2070, 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division