CLA-2-61:OT:RR:NC:N3:361
Lesa Hubbard
JC Penney
6501 Legacy Drive, Suite B100 Plano, TX 75024
RE: The tariff classification of women’s knit garments from Indonesia
Dear Ms. Hubbard:
In your letter dated November 27, 2023, you requested a tariff classification ruling. As requested, your samples will not be returned.
Item 360295 is a women’s tank top constructed from 67 percent modal, 29 percent wool and 4 percent spandex jersey knit fabric. The sleeveless garment features a scoop neckline, oversize armholes, 1¼ inch shoulder straps, self-fabric capping at the neckline and armholes, and a straight hemmed bottom. The garment extends from below the nape of the neck to below the waist.
Item 360296 is a women’s T-shirt constructed from 67 percent modal, 29 percent wool and 4 percent spandex jersey knit fabric. The tight-fitting garment features a round neckline, long hemmed sleeves, and a straight hemmed bottom. The garment extends from the neck to below the waist.
The applicable subheading for item 360295 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The rate of duty will be 32 percent ad valorem.
The applicable subheading for item 360296 will be 6109.90.1090, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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