CLA-2-61:OT:RR:NC:N3:361
Kerry Caban
PVH Corp
285 Madison Ave New York, NY 10017
RE: The tariff classification of a woman’s crop top from China
Dear Ms. Caban:
In your letter dated August 22, 2022, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
The sample submitted, style CS0752CK, is a woman’s crop top composed of 100 percent hemp knit paper yarn. The top does not reach the waist and features a round front neckline, long sleeves and a finished bottom. The garment provides sufficient bust coverage.
The results of the laboratory analysis indicate style CS0752CK is of weft knit construction with a stitch count of six stitches per centimeter. The sample is wholly composed of a paper yarn.
The applicable subheading for style CS0752CK, will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops: knitted or crocheted: Of other textile materials. The duty rate will be 5.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.90.9010, 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 6114.90.9010, 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. In your letter you also requested assistance on material labeling. Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580, as to information concerning the proper labeling to satisfy such requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division