CLA-2-62:OT:RR:NC:N3:360
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker St., Ste. B
Cypress, CA 90630
RE: The tariff classification of a woman’s knit top, scrub top, and trousers from China or Vietnam
Dear Ms. Cecil:
In your undated letter, received in our office July 23, 2020, you requested a tariff classification ruling on behalf of your client, Strategic Distribution LP. Your samples will be returned.
Style VT525C consists of a scrub top and a pair of scrub pants constructed from 65% polyester and 35% cotton woven fabric. The pullover top features a V-neckline, short sleeves, pockets below the waist, side slits, and a hemmed bottom. The pants feature a drawstring at the waist, a partially elasticized waistband, side seam pockets, and a hemmed bottom.
You have indicated that style VT525C will be imported, marketed, packaged, and sold only as a two-piece unit. The top and pants of each unit are of the same fabric construction, style, color, size, and composition. As such, style VT525C will be considered an ensemble.
Style WC649 is a women’s pullover constructed from 95% rayon and 5% spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric capped jewel neckline with double cover stitching, long double cover stitching, hemmed sleeves, and a straight double cover stitching hemmed bottom extending to below the waist.
The applicable subheading for the scrub trousers of style VT525C will be 6204.23.0040, Harmonized Tariff Schedule of the United States (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): Ensembles: Of synthetic fibers: Other: Trousers and breeches. The rate of duty will be 28.6 percent ad valorem. This is the rate that would apply if the garments were entered separately and classified in subheading 6204.63.9010, HTSUS.
The applicable subheading for the scrub top of style VT525C will be 6204.23.0055, 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): Ensembles: Of synthetic fibers: Other: Blouses and shirts: Other. The rate of duty will be 16 percent ad valorem. This is the rate that would apply if the garments were entered separately and classified in subheading 6211.43.1060, HTSUS.
The applicable subheading for style WC649 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6204.23.0040, 6204.23.0055, and 6110.30.3059, 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 6204.23.0040, 6204.23.0055, and 6110.30.3059, 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, 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.
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,
Steven A. Mack
Director
National Commodity Specialist Division