CLA-2-61:OT:RR:NC:N3:361
Ken Park
Amscan Inc.
1 Celebration Square Woodcliff Lake, NJ 07677
RE: The tariff classification of a woman’s top from China
Dear Mr. Park:
In your letter dated April 4, 2023, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Item 8409348 is a woman’s corset-style top composed of 100 percent coated polyester knit fabric with an inner lining. The garment features a deep V-neckline, and four plastic stays, four sewn-in peplum wings at the midriff sides. The upper portion of the back extends straight across from side seam to side seam with ten adjustable hook and loop closures.
You suggest classification of item 8409348 as 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The coating is not visible as the term is defined in the tariff. Therefore the applicable subheading for item 8409348 will be 6114.30.1020, HTSUS, which provides for "Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem..
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020, 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 6114.30.1020, 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