CLA-2-61:OT:RR:NC:N:358
Daniel Meylor
Carmichael International Service
1200 Corporate Center Drive, #200 Monterey Park, CA 91754
RE: The tariff classification of boy’s upper body garments from China
Dear Mr. Meylor:
In your letter dated March 9, 2023, you requested a tariff classification ruling on behalf of your client Epic Trend And Distribution Services. The sample will be returned on a separate cover.
The submitted sample, style WN4410012307B, consists of a toddler boy’s upper body garment constructed of 75 percent cotton and 25 percent polyester knit fabric, as stated in your letter. The garment extends below the waistline and features a partial front opening with a zipper closure, a stand-up collar, and long sleeves with rib elastic binding on the collar and bottom. You indicate that the garment will be imported in infant sizes 12-18 months, under styles WN4410012307D- A/B/D/E and toddler sizes 2T - 5T under styles WN4410012307B-A/B/D/E.
The applicable subheading for style WN4410012307D will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style WN4410012307B will be 6110.20.2069, (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other.” The rate of duty will be 16.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6111.20.3000 and 6110.20.2069, 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 subheadings 6111.20.3000 and 6110.20.2069, 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 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division