CLA-2-61:OT:RR:NC:N3:359
Ms. Liuxian Zhang
Pollywog LLC
3116 S. Mill Ave.
Suite 251
Tempe, AZ 85282
RE: The tariff classification of a women’s sweater from China
Dear Ms. Zhang:
In your letter dated January 11, 2023, you requested a tariff classification for a women’s pullover sweater. As requested, your sample will be returned.
Style 11834 is an LED light up Reindeer ugly Christmas sweater with built in bulbs constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures seven stitches per two centimeters in the direction the stitches were formed. The sweater features a ribbed knit round collar; a reindeer applique with light bulbs; a power source for the lights on the inside of the sweater; long sleeves with rib knit cuffs and a ribbed knit bottom that reaches to below the waist.
This item does not meet the requirements for classification as a flimsy costume in Chapter 95. When worn, the item does not function to provide the wearer with a new identity, it is merely a pullover with a design on the front. The item also appears to be a well-made piece of which is excluded from classification in Chapter 95. See Chapter 95, Note 1(x).
Consequently, the applicable subheading for style 11834 will be 6110.30.3020 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles; knitted or crocheted; Of man-made fibers: Other; Other: Other: Other: Sweaters: Women’s. Chapter 61 Statistical Note 3, noted. The applicable duty rate will be 32 percent ad valorem
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30, 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 6110.30.3020, 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., r
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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division