CLA-2-61:OT:RR:NC:N3:354
Mr. Ricky Villena
TSS Corp.
11601 NW 107th Street
Miami, FL 33178
RE: The tariff classification of base layers from China
Dear Mr. Villena:
In your letter dated November 30, 2022, you requested a tariff classification ruling, on behalf of your client, CSWW Inc. dba North 40 Outfitter. The samples will be retained by this office.
Style 1024 is a woman’s base layer long underpants constructed of 45% wool, 43% rayon from bamboo, 9% polyamide, 3% spandex knit fabric. The undergarment features an exposed elastic waistband, hemmed leg openings, flatlock stitching at the seams and a gusset crotch.
Style 1017 is a woman’s base layer long underpants constructed of 51.2% wool, 39.8% rayon from bamboo, 9% polyamide knit fabric. The undergarment features an exposed elastic waistband, hemmed leg openings, flatlock stitching at the seams and a gusset crotch.
Style 1025 is a woman’s base layer long sleeve undershirt constructed of 45% wool, 43% rayon from bamboo, 9% polyamide, 3% spandex knit fabric. The undergarment features a crew neckline, a thumb opening at the hemmed wrist, flatlock stitching at the seams, and a hemmed bottom.
Style 1019 is a woman’s knit base layer long sleeve undershirt constructed of 51.2% wool, 39.8% rayon from bamboo, 9% polyamide. The undergarment features a partial opening at the mock neck secured by a zipper closure, a thumb hole at the hemmed wrist, flatlock stitching at the seams, and a hemmed bottom.
You state that this style also comes in another color which is style 1026. A sample was not provided.
The applicable subheading for style 1024 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Underpants. The duty rate will be 16% ad valorem.
The applicable subheading for style 1017 will be 6108.99.2000, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of other textile materials: Of wool or fine animal hair. The duty rate will be 8.5% ad valorem.
The applicable subheading for style 1025 will be 6109.90.1075, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Thermal undershirts. The rate of duty will be 32% ad valorem.
The applicable subheading for style 1019 and 1026 will be 6109.90.1530, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of wool, with long sleeves: Women’s or girls’: Underwear. The duty rate will be 5.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6108.92.0005, 6108.99.2000, 6109.90.1075, and 6109.90.1530 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 6108.92.0005, 6108.99.2000, 6109.90.1075, and 6109.90.1530 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.
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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 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division