CLA-2-62:OT:RR:NC:N3:357
Mr. Claudio Silva
Ben Wachter Associates, Inc.
36 West 44th Street, Suite 700
New York, NY 10036
RE: The tariff classification of a unisex medical gown from China
Dear Mr. Silva:
In your letter dated July 15, 2021, you requested a tariff classification on behalf of your client, Zoom Technologies, LLC. The sample will be retained for our file.
The sample received, Reusable Level 1 Medical Gown, is a unisex garment constructed from 100% polyester woven fabric visibly impregnated, coated, covered, or laminated with thermoplastic polyurethane (TPU) on the outside surface. The full-length gown features a crew neck and long sleeves with elasticized cuffs. The garment’s full back opening secures with ties at the neck and waist.
Chapter 62, Note 8, Harmonized Tariff Schedule of the United States (HTSUS), states that garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
Therefore, the applicable subheading for the Reusable Level 1 Medical Gown will be 6210.50.5555, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.50.5555, 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 6210.50.5555, 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, including information on exclusions and their effective dates, 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division