CLA-2-61:OT:RR:NC:N3:361
Mr. Jerry Armani
Mamiye Brothers
1385 Broadway
Suite 1800
New York, NY 10018
RE: The tariff classification of a woman’s top from China
Dear Mr. Armani:
In your letter dated March 23, 2021, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Style W9B12754T-YEL-K is a woman’s crop top composed of 65 percent polyester and 35 percent cotton knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, spaghetti straps and the upper portion of the back extends straight across from side seam to side seam. The garment does not reach the waist and has a straight hemmed bottom.
The applicable subheading for style W9B12754T-YEL-K will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020, HTSUS, unless specifically excluded, are subject to an additional 15 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 6114.30.1020, 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.
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 Antoinette Peek-Williams at Antoinette [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division