CLA-2-61:OT:RR:NC:N3 348
Charles Spoto
Alba Wheels Up International LLC
1 E Lincoln Ave Valley Stream, NY 11580
RE: The tariff classification of women’s trousers from China.
Dear Mr. Spoto:
In your letter dated March 16, 2023, on behalf of your client, Alice + Olivia LLC., you requested a tariff classification ruling. Your sample is being returned as requested.
Style CC302J16107 is a pair of women’s trousers. It is composed of cellular polyurethane plastic material with a backing of polyester knit fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The pants feature front pockets, belts loops at the waist, a zippered fly closure with a button at the waist and two rear patch pockets. The pants have a metal stud detailing on the waistband and along each side of the leg.
Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and 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 style CC302J16107 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 percent 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 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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division