CLA-2-61:OT:RR:NC:N1:358
Bethany Dodge
L.L.Bean, Inc.
15 Casco Street Freeport, ME 04033
RE: The tariff classification of a girl’s upper body garment from Vietnam
Dear Ms. Dodge:
In your letter dated February 13, 2024, you requested a tariff classification ruling. A fabric swatch and a photograph of the garment were submitted with the request.
Style 5797481 is a girl’s fully lined bodysuit constructed of 78 percent nylon and 22 percent elastane knit fabric. The legless bodysuit features long sleeves, a self-fabric mock turtleneck and a front partial zipper closure. You indicated in subsequent correspondence that the garment will be imported in girls’ sizes 4 to 6, 6X and 7 to 16.
The sample swatch was forwarded to the Customs and Border Protection (CBP) laboratory. The results of the laboratory analysis indicate that the sample is a fabric swatch of warp knit construction composed wholly of man-made fibers without the presence of lamination or coating.
Consequently, the applicable subheading for style 579748 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. 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/.
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