CLA-2-61:OT:RR:NC:N3:348
Rebecca Cheung-Tran
Macy’s Merchandising Group, Inc.
151 W 34th Street
New York, NY 10001
RE: The tariff classification of a woman’s top from China
Dear Ms. Cheung-Tran:
In your letter dated November 25, 2022, you requested a tariff classification ruling. The sample will be retained by our office.
Item 100173127MS is a women’s upper body garment. The front panel is constructed from 100% polyester knit fabric coated with a cellular polyurethane material that completely obscures the underlying fabric. The backing fabric is heavily brushed, creating a dense fibrous surface. The sleeves are constructed from 100% polyester chiffon woven fabric. The back panel is constructed from 66% rayon 29% nylon 5% spandex knit fabric. The unlined garment features a square neckline, long sheer sleeves and a full zipper opening at the back.
According to the General Rules of Interpretation (GRIs), headings which refer to a particular material are deemed to include references to combinations of that material with other materials, e.g., leather with textiles. Pursuant to GRI 2(b), such goods are classified according to the principles of GRI 3.
When goods are, prima facie, classifiable in two or more headings, GRI 3 provides in pertinent part that:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more specific description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The garment in question is constructed from three fabrics- coated, knitted and woven. The coated fabric imparts the essential character of the garment. Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Item 100173127MS will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% ad valorem
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.1012, 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 6113.00.1012, 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, including information on exclusions and their effective dates, 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division