CLA-2-61:OT:RR:NC:N1:361
Leah Mendez
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of women’s knit garments from China
Dear Ms. Mendez:
In your letter dated April 2, 2025, you requested a tariff classification ruling. Your samples will be returned
to you, as requested.
Style WLC52LP03 is a woman’s garment constructed from 100 percent polyester open work knit fabric. The
garment extends from the shoulders to below the waist. The garment features a full front opening, drop
sleeves, and rib-knit edging.
Style WSN52LP02 is a woman’s garment constructed from 100 percent polyester woven fabric. The garment
features a V-neckline, short sleeves, an unsecured full front opening, and a hemmed bottom.
The applicable subheading for style WLC52LP03 will be 6114.30.3070, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers:
Other: Other: Women’s or Girls’. The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style WSN52LP02 will be 6211.43.1078, HTSUS, which provides for Track
suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers:
Other: Jackets and jacket-type garments excluded from heading 6202. The general rate of duty will be 16
percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 6114.30.3070, or 6211.43.1078, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.? Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 6114.30.3070, or 6211.43.1078, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6114.30.3070, 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 6114.30.3070, HTSUS, or 6211.43.1078, 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division