CLA-2-61:OT:RR:NC:N3:359
Mathias Jung
Hansoll Textile LTD.
268, Songpa-Daero Seoul 05719 South Korea
RE: The tariff classification of five upper body garments from various countries
Dear Mr. Jung:
In your letter dated December 1, 2023, you requested a tariff classification ruling on five garments from various countries. As requested, your samples will be returned.
Style 231201A, identified as “AW CORE FLEECE TOP,” is a girl’s upper body garment constructed from 60 percent cotton and 40 percent polyester knit fabric. The loose-fitting sweatshirt-style garment features a ribbed crew neckline, long sleeves with rib-knit cuffs and a non-tightening rib-knit bottom.
Style 231201B is a women’s blouse constructed from 95 percent rayon and 5 percent spandex jersey knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-neckline, short, hemmed sleeves, and a hemmed bottom.
Style 231201C is a women’s oversized cardigan style garment constructed from 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a drawstring closure, a full front opening with a zipper closure, long sleeves with rib-knit cuffs, pockets below the waist, and a rib-knit bottom that reaches to below the waist.
Style 231201D is a women’s oversized cardigan style garment constructed from 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a drawstring closure, a full front opening with a zipper closure, long sleeves with rib-knit cuffs, pockets below the waist, and a rib-knit bottom that reaches to below the waist.
Style 231201E is a women’s cardigan style garment constructed from 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a drawstring closure, a full front opening with a zipper closure, long sleeves with rib-knit cuffs, pockets below the waist, and a rib-knit bottom that reaches the waist all the way around.
The applicable subheading for style 231201A will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for style 231201B will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The rate of duty will be 32 percent ad valorem.
The applicable subheadings for styles 231201C, 231201D, and 231201E will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles: Of cotton: Other: Other: Other: Other: Women’s: Other. The rate of duty will be 16.5 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 Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division