CLA-2-61:OT:RR:NC:N1:361
Angie McDaniel
Johnny Was, LLC
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 21, 2024, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style B13624-1 consists of a women’s blouse and a camisole styled top. The blouse is constructed of a sheer 100 percent nylon mesh knit fabric. The garment has 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-styled front neckline with a self-fabric tie closure, three-fourth length sleeves with an unfinished, two-tiered fabric covered, elasticized bottom, embroidery at the sleeves and at the lower portion front of the garment, two rows of gathered stitches at the waist, and an unfinished bottom.
The women’s camisole style top is constructed of 55 percent cotton and 45 percent rayon (modal) knit fabric. The sleeveless loose-fitting garment extends from the top of the bust to below the waist and features a scoop front neckline, self- fabric capping along the neckline, underarms and at the back, elasticized, adjustable shoulder straps measuring approximately one-half inches in width, and a hemmed, flared bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
The applicable subheading for the blouse of style B13624-1 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 the camisole styled top of style B13624-1 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8 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 6114.20.0010, 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 6114.20.0010, 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