CLA-2-61:OT:RR:NC:N3:348
Rebecca Cheung-Tran
Macy's Merchandising Group
151 W34th Street, 12th FL New York, NY 10001
RE: The tariff classification of women’s top from Cambodia
Dear Ms. Cheung-Tran:
In your letter dated December 28, 2023, you requested a tariff classification ruling.
Item 100190668 is a women’s top. The unlined garment is sleeveless and features a halter-style neckline and a zipper closure that extends from the neckline to the middle of the back. The upper portion of the front and back panels, which extends from the neckline to above the bustline, are constructed from a raschel lace-like 76% nylon and 24% spandex knit fabric. The remainder of the garment is composed of 100% polyester knit fabric that has been completely obscured by a polyurethane cellular plastic material.
Although the garment is composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the top is considered to be made of a fabric of heading 5903.
The applicable subheading for Item 100190668 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% 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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division