CLA-2-61:OT:RR:NC:N1:359
Martha Long
J.Crew
3 Clifford Way Arden, NC 28704
RE: The tariff classification of a women’s and a girls’ blazer from Cambodia and China
Dear Ms. Long:
In your letter dated May 14, 2024, you requested a tariff classification for two upper body garments. As requested, your samples will be returned.
Style BX482 “Lady Jacket,” is a women’s blazer constructed from 100 percent cotton knit fabric. The garment features two front panels and a back panel sewn together lengthwise, a round collarless neckline, a full front opening with five button closures, long hemmed sleeves, two functional pockets at the waist (one on either side) and a hemmed straight bottom that reaches to the waist all the way around. You state that the country of origin of the item will be Cambodia.
Style BW161 “Lady Jacket,” is a girls’ blazer constructed from 100 percent cotton knit fabric. The garment features two front panels and a back panel sewn together lengthwise, a round collarless neckline, a full front opening with five button closures, long hemmed sleeves, two faux pockets on the chest (one on either side) and two functional pockets (one on either side) at the waist with a flap and a button. The garment extends from the shoulders to the hip. You state that the country of origin of the item will be China.
The applicable subheading for “Lady Jacket” (styles BX482, BW161) will be 6104.32.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted: suit-type jackets and blazers: Cotton. The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.32.0000, 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 6104.32.0000, 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 Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division