CLA-2-61:OT:RR:NC:N3:357
Erick Kim
TRK Customs Service Inc.
1300 Valley Vista Drive
Diamond Bar, CA 91765
RE: The tariff classification of a men’s and women’s sleeveless garment from China
Dear Mr. Kim:
In your letter dated October 16, 2024, you requested a tariff classification ruling on behalf of your client, ZoobZoob Retail dba Sweat Shaper. The samples will be returned.
Style ZBMTA, Sweat Shaper, is a men’s sleeveless pullover constructed from a 2-layer laminated fabric consisting of an outer layer of 92% polyester, 8% spandex knit fabric and an inner layer of polyurethane film. The garment extends below the waist and features straps that are wider than 2 inches at the shoulder. The garment includes a U-shaped neckline and an elastic waistband that has silicone gripper tape applied to the inside. The back neckline does not fall below the nape.
Style ZBWTA, Sweat Shaper, is a women’s garment, is a sleeveless top similar to a tank constructed from a 2-layer laminated fabric consisting of an outer layer of 92% polyester, 8% spandex knit fabric and an inner layer of polyurethane film. The garment extends below the waist and features straps that are wider than 2 inches at the shoulder. The garment includes an elastic waistband that has silicone gripper tape applied to the inside and a U-shaped neckline with sewn-in, self-fabric inserts. The back neckline falls below the nape.
The applicable subheading for the Sweat Shaper for men will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: men’s or boys’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the Sweat Shaper for women will be 6113.00.9086, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6113.90.0084 and 6113.90.0086, 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 subheadings 6113.90.0084 and 6113.9.0086, 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 on the World Wide Web at https://hts.usitc.gov/current.
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 the 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 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, contact National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division