CLA-2-61:OT:RR:NC:N3:361
Ms. Marilyn Santos
Supreme International LLC
3000 NW 107 Avenue
Miami, FL 33172
RE: The tariff classification of a pair of women's shorts from China
Dear Ms. Santos:
In your letter dated January 3, 2023, you requested a tariff classification ruling.
Style NEESE329 is a pair of women’s knit shorts constructed from 97 percent polyester, 3 percent spandex terry knit fabric. The loose-fitting pull-on shirts feature a fabric covered elasticized waistband, two side mesh pockets, side slits and hemmed leg openings.
The applicable subheading for style NEESE329 will be 6104.63.2030 for, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.63.2030, 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 6104.63.2030, 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 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