CLA-2-62:OT:RR:NC:N3:360
Aneta Skromak
Theory LLC
165 Polito Avenue Lyndhurst, NJ 07071
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Skromak:
In your letter dated February 15, 2023, you requested a tariff classification ruling. Your sample will be returned.
Style THW67658 is a woman’s blouse constructed from either 100% viscose or 100% silk woven fabric covered with a sequin design. The blouse features a pointed collar, long sleeves with button cuffs, and a full front opening secured by seven button closures.
The applicable subheading for style THW67658 constructed from 100% silk woven fabric will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem.
The applicable subheading for style THW67658 constructed from 100% viscose woven fabric will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The duty rate will be 26.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6206.10.0040 or 6206.40.3030, 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 6206.10.0040 or 6206.40.3030, 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 at https://hts.usitc.gov/current.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division