CLA-2-61:OT:RR:NC:N1:358
Lesa Hubbard
JCPenney
6501 Legacy Drive, Suite B100 Plano, TX 75024
RE: The tariff classification of a girl’s adaptive upper body garment from Cambodia
Dear Ms. Hubbard:
In your letter dated November 27, 2023, you requested a tariff classification ruling.
The submitted sample, item 302075, is a girl’s one-piece pullover sewn to a bodysuit-style garment composed of 60 percent cotton and 40 percent recycled polyester knit fabric. The short sleeve garment features a round front neckline, rib knit collar and rib knit leg openings, and a three snap crotch closure. The pullover is attached to the bodysuit by overlock stitching on the arms and neckline. The garment also features two specially designed abdominal openings located on the front of the bodysuit measuring 3” x 1.5” hidden under the pullover. In your submission you indicate that the hidden abdominal openings are intended to accommodate ports for medical devices and/or feeding tubes.
The garment will also be imported with long sleeves for boys under style numbers 348844, 347009 and 362357, and girls under style numbers 361021 and 361023. All styles come in children’s sizes XXS - XL.
The applicable subheading for item 302075 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” The rate of duty will be 10.8% ad valorem.
Regarding your claim of duty-free treatment under 9817.00.96, HTSUS, the product at issue, with its specially designed abdominal openings, is similar in form and function to the adaptive garments described in New York Ruling Letter N323384, dated January 20, 2022. As a result, the product is consistent with items that are specially designed and adapted for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind). Chapter 98, Subchapter XVII, U.S. Notes 4.(a), noted.
On that basis, a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division