CLA-2-61:OT:RR:NC:N3:361
Ian Weintraub
Empire Customs Brokerage
26 Alabama Ave Lake Hopatcong, NJ 07849
RE: The tariff classification of a woman’s blouse from China
Dear Mr. Weintraub:
In your letter dated February 22, 2023, you requested a tariff classification ruling on behalf of your client Johnny Was. The delay was due to laboratory analysis. The sample submitted was destroyed during laboratory analysis.
You have advised that the overall fiber content of the garment is 95 percent bamboo, 5 percent spandex knit fabric. In order to classify this sample, we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content. The laboratory has reported, the sample is composed of 93.8 percent rayon and 6.2 percent spandex knit fabric. The loose-fitting blouse measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a v-neckline, short sleeves, and a straight hemmed bottom.
You suggest classification of the woman’s blouse as 6110.90.9041 Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: other: other. The garment has characteristics common to garment’s in heading 6106.
Consequently the applicable subheading for the woman’s blouse will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6106.20.2010, 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 6106.20.2010, 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 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division