CLA-2-61:OT:RR:NC:N3:361
Ms. Angelica V. Daniele
LaLa Land, LLC
219 S. Mathilda Street #3
Pittsburgh, PA 15224
RE: The tariff classification of a women’s top and shorts from Brazil
Dear Ms. Daniele:
In your letter dated January 7, 2021, you requested a tariff classification ruling. The samples will be returned to you, as requested under separate cover.
The LaLa top is a women’s halter-top composed of 90 percent polyamide and 10 percent spandex knit fabric. The garment wraps around the neck and features a v-shaped front with a small key-hole at the center breast area, a crisscross open back and a banded bottom. The top does not reach the waist and provides no back coverage.
The Baby Cake shorts are composed of 90 percent polyamide and 10 percent spandex knit fabric. The tight fitting pull-on shorts feature a 2 ½ inch waist band, fabric pull ties on each side, and a hemmed bottom.
The applicable subheading for the LaLa top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Baby Cake shorts will be 6104.63.2030, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division