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 dress from China
Dear Mr. Yamashita:
In your letter dated July 16, 2024, you requested a tariff classification for a women’s rise and recovery lounge shirt. As requested, your sample will not be returned.
The rise and recovery lounge shirt is a women’s dress constructed from 95 percent rayon and 5 percent spandex jersey knit fabric. The rise and recovery lounge shirt features a V-shaped neckline; short, hemmed sleeves; a full front opening with a seven-button closure; a patch pocket on the upper left front panel and a hemmed bottom that reaches to below the mid-thigh.
You suggest the rise and recovery lounge shirt qualifies as a garment under heading 6106, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted, Harmonized Tariff Schedule of the United States (HTSUS); however, based on the garment’s appearance it has characteristics common to garments classified under heading 6104.
Consequently, the applicable subheading for the rise and recovery lounge shirt will be 6104.44.2010 HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s. The rate of duty will be 14.9 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.44.2010, 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 6104.44.2010, 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