CLA-2-61:OT:RR:NC:N3:348
Steve Kim
Macy's Merchandising Group, Inc.
151 West 34th Street New York, NY 10001
RE: The tariff classification of a women’s garment from China
Dear Mr. Kim:
In your letter dated February 9,2023, you requested a tariff classification ruling. The sample will be returned as requested.
Style BAR006671001 is a women’s upper body garment composed of two different fabrics. The sleeves, shoulders, bib, front and back, extending above the bustline are composed from 92% nylon 8% spandex knit fabric. The remainder of the garment is constructed of 100% knit polyester fabric coated with a cellular plastic that completely obscures the underlying fabric. The garment features a round neckline, long sleeves, a zipper in the rear and a hemmed bottom.
Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style BAR006671001 will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.1012, 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 6113.00.1012, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division