CLA-2-62:OT:RR:NC:N3:360
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Ave. South
Kent, WA 98032
RE: The tariff classification of a top and a pair of shorts from China
Dear Ms. Scott:
In your letter dated October 2, 2014 you requested a tariff classification ruling on behalf of your client, Medical Apparel LLC. Your samples will be returned as requested.
The submitted unisex hospital patient top is constructed from 65% polyester and 35% cotton woven fabric. The top features a V-shaped front and back neckline, short sleeves, a left chest pocket, and a full front opening secured by a double row of snap closures. The garment is attached at the shoulders by three snap closures.
The submitted pair of unisex hospital patient shorts is constructed from 65% polyester and 35% cotton woven fabric. The shorts feature an elasticized waistband in the back and a tunnel draw string tightening at the front. Both sides of the shorts are joined together by a single row of four snap closures.
The applicable subheading for the top will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
The applicable subheading for shorts will be 6204.63.3532, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The rate of duty will be 28.6 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division