CLA-2-62:OT:RR:NC:N3:354
Ms. Cathy Lopez
C.H. Robinson International
2106 East State Highway 114 Southlake, TX 76092
RE: The tariff classification of garments from Sri Lanka and China
Dear Ms. Lopez:
In your letter dated May 24, 2023, you requested a tariff classification ruling on behalf of your client, Zumba Fitness, LLC.
Style Z1T000569 is a sports bra constructed of 66% polyester, 34% spandex knit fabric. The bra has an inner layer and features a scoop front neckline, a racerback, approximately 1 ½ inch shoulder straps with covered elastic trim and an approximately 1 inch covered elastic bottom band.
Style Z1T000560 is a women’s crop top constructed of 66% polyester, 34% spandex knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scoop front neckline, an oval shaped front slit, a racerback, 1½ inch shoulder straps and an elasticized banded bottom. The sewn-in lining features a built-in shelf bra and a 1-inch elasticized banded bottom.
Style Z1T000533 is a women’s form fitting top constructed from 66% polyester, 34% spandex knit fabric. The sleeveless tight-fitting top covers the bust and features scoop front and back neckline, 1 inch shoulder straps and an elasticized banded bottom. The sewn-in lining features a built-in shelf bra and a 1-inch elasticized banded bottom.
Style Z1T000594 is a sports bra constructed of 66% polyester, 34% spandex knit fabric. The bra features a scoop front neckline, a Y back with a plastic O ring in the center, approximately ½ inch adjustable shoulder straps, removeable foam cups and an approximately 1 inch covered elastic bottom band.
In your letter you assert that all styles should be classified in subheading 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain brassieres of man-made fibers. We disagree on styles Z1T000560 and Z1T000533. These fall outside the scope for brassieres.
The applicable subheading for styles Z1T000569 and Z1T000594 will be 6212.10.9020, HTSUS, which provides for Brassieres…whether or not knitted or crocheted: Brassieres: Other: Other: Of man-made fibers. The rate of duty will be 16.9% ad valorem.
The applicable subheading for styles Z1T000560 and Z1T000533 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem.
In correspondence with this office, you state that style Z1T000533 is produced in China. Please note that 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 Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division