CLA-2-61:OT:RR:NC:N3356
Ms. Kura Yoshino
Diesel USA
220 West 19th Street New York, NY 10011
RE: The tariff classification of men’s upper body garments from China and Bulgaria
Dear Ms. Yoshino:
In your letter dated September 4, 2024, you requested a tariff classification ruling. Your samples will be returned as requested.
Style A17192 “T-LIFTY-CAMOU” is a men’s upper body garment constructed from 94% cotton and 6% elastane rib knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. Style A17192 is sleeveless and features a round front neckline, a high rear neckline that does not fall below the nape of the neck, oversized armholes with shoulder straps that measure approximately 2 1/8 inches in width, self-fabric capping at the neckline and armholes, crack print designs at the chest and along the lower back panel, a woven fabric label sewn into the lower left side seam, and a straight, hemmed bottom. The garment extends from the shoulders to below the waist.
Style A16196 “T-LIFTY-R1 TOP” is a men’s upper body garment constructed from 96% cotton and 4% elastane rib knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. Style A16196 is sleeveless and features a round front neckline, a high rear neckline that does not fall below the nape of the neck, oversized armholes with shoulder straps that measure approximately 2 3/8 inches in width, self-fabric capping at the neckline and armholes, a small heat seal label on the left chest, and a straight, hemmed bottom. The garment extends from the shoulders to below the waist.
You suggest classification of Styles A17192 and A16196 under heading 6109, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, tank tops and similar garments. We disagree. Each of these garments lacks a tank silhouette. Specifically, as noted above, the rear neckline does not fall below the nape of the neck. Further, there is no appearance of straps in the back.
Accordingly, the applicable subheading for Styles A17192 and A16196 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.20.2069, 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 6110.20.2069, 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, including information on exclusions and their effective dates, 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division