CLA-2-61:OT:RR:NC:N1:359
Ryan Yamashita
Jojo Designs, LLC
4701 NW 103rd Avenue Sunrise, FL 33351
RE: The tariff classification of a women’s recovery hoodie from China
Dear Mr. Yamashita:
In your letter dated July 16, 2024, you requested a tariff classification for a women’s recovery zip-up hoodie. As requested, your sample will not be returned.
The women’s recovery zip-up hoodie is constructed from 95 percent rayon and 5 percent spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The recovery zip up hoodie features a self-fabric hood with no means of closure; a full front opening with a zipper closure; long hemmed sleeves; kangaroo pockets (one on either side); and a hemmed bottom that reaches to below the waist all the way around.
The applicable subheading for the women’s recovery zip-up hoodie will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3059, 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 6110.30.3059, 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