CLA-2-61:OT:RR:NC:N3:361
Mr. Ken Park
Amscan Incorporated
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a woman’s bodysuit from China.
Dear Mr. Park:
In your letter dated July 13, 2022, you requested a tariff classification ruling. As requested, the sample will not be returned. Your sample will be retained in our office for training purposes.
The submitted sample, item #8408588 “Fishnet Bodystocking,” is a woman’s fishnet styled bodysuit composed of 93 percent polyester and 7 percent spandex knit fabric. The one-piece, legless, tight-fitting garment has a high neckline, long sleeves, and a two-snap closure at the crotch. The garment’s neckline and cuffs are made up of mesh knit fabric.
In your letter, you suggest that the garment is classified under 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “headbands, ponytail holders and similar articles, of man-made fibers, other.” We disagree. Articles classified under this subheading are worn in the hair. The submitted garment is not worn in the hair and is more specifically provided for elsewhere in the tariff.
Consequently, the applicable subheading for item #8408588 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.2010, 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 subheading 6114.30.2010, 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division