CLA-2-61:OT:RR:NC:N3:356
Ms. Angela Davis
Foot Locker Retail, Inc.
3543 Simpson Ferry Road
Camp Hill, PA 17011
RE: The tariff classification of men’s upper and lower body garments from China
Dear Ms. Davis:
In your letter dated December 11, 2020, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 1804893, “Curfew French Terry Full Zip Hoodie,” is a men’s cargidan-style garment constructed from 80% cotton and 20% polyester French terry knit fabric that measures 20 stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with a zippered closure, a self-fabric hood with a drawstring, long sleeves with rib knit cuffs, diagonal pockets with zippered closures on the front panels, pockets with zippered closures on the lower front sleeves, and a rib knit bottom band. There are overlays constructed from 100% polyester woven fabric on portions of the front and back panels, the sleeves, and the hood. This woven fabric also forms the pockets of the garment. The knit portions of Style 1804893 exceed 60% of the garment’s visible surface area.
Style 1804894, “Curfew French Terry Pant,” is a pair of men’s pull-on trousers constructed of 80% cotton and 20% polyester French terry knit fabric. The garment features an elasticized rib knit waistband with a tunnel drawstring, pockets with vertical zippered closures on the front panels, inset pockets on the back panels that you indicate will include concealed snap closures, and leg openings with rib knit ends. There are overlays constructed from 100% polyester woven fabric on the lower back leg panels, and this fabric also forms the pockets of the front panels. The knit portions of Style 1804894 exceed 60% of the garment’s visible surface area.
The applicable subheading for Style 1804893 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style 1804894 will be 6103.42.1020, HTSUS, which provides for: Men’s or boys’… trousers,… breeches and shorts (other than swimwear), knitted or crocheted: Of cotton: Trousers, breeches and shorts: Trousers and breeches: Men’s. The rate of duty will be 16.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.20.2069 and 6103.42.1020, 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 6110.20.2069 and 6103.42.1020, 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