CLA-2-61:OT:RR:NC:N3:361
Ms. Ami Barone
721 Logistics LLC
339 Market Street
Philadelphia, PA 19106
RE: The tariff classification of a woman’s knit blouse and upper garment similar to a tank top, from China
Dear Ms. Barone:
In your letter dated November 5, 2020, on behalf of your client, Thoughts Embellished Inc. you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Item A393153 features two garments, the woman’s upper body garment, similar to a tank top is composed from 60 percent cotton, 40 percent modal knit fabric. The sleeveless garment features a U-shaped front neckline, shoulder straps over 2 inches wide, a round back neckline that reaches below the nape of the neck, and a curved hemmed bottom. The garment extends from the shoulders to below the waist.
The blouse of item A393153 is composed from 60 percent cotton, 40 percent modal knit fabric weighing 150 grams per square meters and measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features long sleeves, no collar, a full front opening with a front wrap tie closure, and a hemmed bottom.
In your letter you stated the blouse of item A393153 has the appearance of a shrug, however, it does not have the characteristics of a shrug type garment. Based on the features of the garment, it is considered to be a blouse in heading 6106, based on the terms of the heading.
The applicable subheading for the blouse style garment of item A393153 will be 6106.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 percent ad valorem.
The applicable subheading for upper body garment similar to a tank top of item A393153 will be 6109.10.0070, (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other. Other. The rate of duty will be 16.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6106.10.0010 and 6109.10.0070, HTSUS, unless specifically excluded, are subject to an additional 15 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 6106.10.0010 and 6109.10.0070, 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 via email at antoinette.peek-williams.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division