CLA-2-61:OT:RR:NC:N3:361
Aneta Skromak
Helmut Lang New York LLC
165 Polito Avenue Lyndhurst, NJ 07071
RE: The tariff classification of a women’s blouse and shrug from China
Dear Ms. Skromak:
In your letter dated December 21, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style HLW75553 is a women’s 2 -in-1 knit blouse and shrug set constructed from 70 percent wool and 30 percent silk knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting, sleeveless blouse extends from the neck to below the waist and features a crew neck, buttons at the shoulder and a hemmed bottom.
The shrug to style HLW75553 fits over the head and features a crew neck, no front or back coverage, and long sleeves.
The applicable subheading for the blouse of style HLW75553 will be 6106.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of wool or fine animal hair: women’s. The rate of duty will be 13.6 percent ad valorem.
The applicable subheading for the shrug of style HLW75553 will be 6114.90.0570, HTSUS, which provides for which provides for Other garments, knitted or crocheted: Of other textile materials: Of wool or fine animal hair: Other: Women’s or girls’. The rate of duty will be 10.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6106.90.1010 and 6114.90.0570, 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 6106.90.1010 and 6114.90.0570, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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