CLA-2-61:OT:RR:NC:N1:361
Angie McDaniel
Johnny Was- div of Oxford Industries
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of a women’s knit blouse and top from China
Dear Ms. McDaniel:
In your letter dated March 5, 2024, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style L17023-O is a women’s blouse constructed from 92 percent nylon and 8 percent spandex mesh knit fabric that 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 mock turtleneck collar, long hemmed sleeves, and a hemmed bottom.
Style A3423-E is a women’s top constructed from 91 percent polyester and 9 percent spandex knit fabric. The garment features a crew neckline, long, hemmed sleeves with thumbholes in each cuff, an open V measuring approximately 9 inches in length at the bottom back of the garment and a hemmed bottom with side seam slits. The garment extends from the shoulders to above the waistline in the rear and below the waistline in front and sides.
The applicable subheading for style L17023-O will be 6106.20.2010, Harmonized Tariff Schedule of the United States (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 subheading for style A3423-E will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6106.20.2010 and 6114.30.1020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6106.20.2010 and 6114.30.1020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division