CLA-2-61:OT:RR:NC:N3:358
Ms. Vicky Lee
Macy’s Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification of boy’s garments from China
Dear Ms. Lee:
In your letter dated June 8, 2022, you requested a tariff classification ruling. The samples will be retained for training purposes.
Style #811361001, identified as “Boy’s Shorts with Leggings,” is a pair of form fitting pull-on pants with a permanently attached short joined at the waistband. The pants are constructed of 57 percent cotton, 38 percent polyester and 5 percent spandex knit fabric, and feature overlock stitching at the seams and hemmed legs. The shorts are constructed of 60 percent cotton and 40 percent polyester knit fabric and feature side seam pockets below the waistband, a heat seal logo on the left side and hemmed legs. The exposed elasticized waistband is common to both garments. Following General Rule of Interpretation 3(b), the essential character is imparted by the knit pants.
Style #111361001, identified as “Boy’s Flannel Shacket,” is a boys’ shirt constructed from multiple fabric components designed to simulate the look of a shirt worn over a hoodie. The body and part of the sleeves are constructed from 100 percent cotton woven fabric. The balance of the sleeves and the hood are constructed from 60 percent cotton and 40 percent polyester knit fabric. The woven fabric imparts the essential character. The unlined garment features a full front opening with a left-over-right six-snap closure; long sleeves with ribbed knit cuffs and thumbholes; a hood; a patch pocket on the left-front chest; and a straight hemmed bottom.
The applicable subheading for style #811361001 will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Men’s or boys’ … trousers, …knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: boys’: other.” The rate of duty is 16.1 percent ad valorem.
The applicable subheading for Style #111361001 will be 6205.20.2061, HTSUS, which provides for: “Men’s or boys’ shirts: of cotton: other, other: other: other: with two or more colors in the warp and/or filling: Other: boys’: other.” The rate of duty is 19.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6103.42.1040 and 6205.20.2061, 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 6103.42.1040 and 6205.20.2061, 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division