CLA-2-61:OT:RR:NC:N1:359
Samuel Focarino
Comet Customs Brokers, Inc.
193 E. Merrick Rd. Valley Stream, NY 11580
RE: The tariff classification of a women’s upper body garment from China.
Dear Mr. Focarino:
In your letter dated October 28, 2024, you requested a tariff classification on behalf of your client, Charter Ventures Limited. As requested, your sample will not be returned.
Style E72M6L is a women’s pullover constructed from two different types of fabric. The garment features a jewel neckline, an upper front panel, an affixed bikini top, a lower bottom panel, short sleeves with rib knit endings, and a rib knit bottom that reaches the waist all the way around. The item is constructed from 86 percent cotton and 14 percent recycled polyester jersey knit fabric. The bikini top is constructed from 52 percent viscose, 26 percent polyester and 22 percent nylon rib knit fabric.
Because style E72M61 is constructed from two different types of fabric, it is considered a composite good, with the classification determined by that fabric that provides the essential character. In this instance, the rib knit bikini top is over 50 percent by weight and provides the essential character. General Rules of Interpretation (GRI) 3(a)(3) Harmonized Tariff Schedule of the United States (HTSUS), noted.
Consequently, the applicable subheading for style E72M6L will be 6110.30.3057, HTSUS which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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 6110.30.3057, 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 6110.30.3057, HTSUS, listed above.
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