CLA-2-61:OT:RR:NC:N3:361
Fred Glasser
Port Brokers, Inc.
152-60 Rockaway Blvd Jamaica, NY 11434
RE: The tariff classification of a women’s bodysuits from an unknown country
Dear Mr. Glasser:
In your letter dated May 23,2023, you requested a tariff classification ruling, on behalf of your client Ariela & Associates International.
Style 1604 is a women’s tank-style bodysuit constructed from 68 percent nylon 32 percent spandex raschel lace knit fabric. The one-piece tightly fitted garment is sleeveless, legless, and features a U-shaped front neckline, elasticized side seam edging, a back which extends straight across from side seam to side seam, elasticized adjustable spaghetti straps, high cut leg openings, and a hook and loop closure at the lined crotch.
Style 1372 is a women’s tank-style bodysuit constructed from 88 percent nylon 12 percent spandex mesh knit fabric. The one-piece tightly fitted garment is sleeveless, legless, and features a U-shaped front neckline, elasticized side seam edging, a back which extends straight across from side seam to side seam, elasticized adjustable spaghetti straps, high cut leg openings, and a hook and loop closure at the lined crotch.
In your letter you suggest the bodysuits are intended for use as undergarments, under classification 6108.92.0015 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Other: Women’s. However, since they can be worn as outerwear and are not exclusively used as underwear, they are excluded from underwear in heading 6108.
Consequently, the applicable subheading for style 1604 and style 1372 will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem.
If imported from China pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020, 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 6114.30.1020, 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division