CLA-2-61:OT:RR:NC:N3:359
Ms. Bethany A. Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of women’s and men’s upper body garments from China Correction to ruling number N319174.
Dear Ms. Dodge:
This replaces ruling number N319174, dated May 24, 2021, which contained a clerical error. Two classification numbers were incorrect. A complete and corrected ruling follows below:
The women’s Cresta Wool Ultralight 150 Base Layer, Hoodie is a pullover constructed from 100 percent merino wool slub 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 pieced fitted hood with elastic tightening around the hood opening, long hemmed raglan sleeves with thumbhole cuffs, and a hemmed bottom that reaches to below the waist.
The men’s Cresta Wool Ultralight 150 Base Layer, Hoodie is a pullover constructed from 100 percent merino wool slub 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 pieced fitted hood with elastic tightening around the hood opening, long hemmed raglan sleeves with thumbhole cuffs, and a hemmed bottom that reaches to below the waist.
The applicable subheading for the women’s pullover will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Women’s or girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the men’s pullover will be 6110.11.0070, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Men’s or boys’. The rate of duty will be 16 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.11.00, 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 6110.11.0080 and 6110.11.0070 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division