CLA-2-62:OT:RR:NC:N3:360
Ms. Angie McDaniel
Johnny Was - Division of Oxford Industries
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of women's garments from China
Dear Ms. McDaniel:
In your letter dated March 5, 2024, you requested a tariff classification ruling. Your samples will be returned as requested.
Style C46823-4 (Georgia Kimono-Sea Shell) is a woman's upper body garment constructed from 100% rayon woven fabric. The garment features length sleeves and a full front opening with a self-fabric tie below the chest. The garment extends from the shoulders to the mid-calf area.
Style C49323AO (Brinna Burnout Jacket-Minto) is a woman's upper body garment constructed from 82% rayon and 18% silk woven fabric. The garment features long sleeves with elasticized cuffs and a full front opening with a single button closure below the chest. The garment extends from the shoulders to the hip area.
Style W43023-9 (Zuzu Kimono) is a woman's upper body garment constructed from 65% cuprammonium rayon and 35% rayon woven fabric. The garment features length sleeves, side seam pockets, and an unsecured full front opening. The garment extends from the shoulders to the mid-thigh area.
Style W43223-O (Sidonia Kimono) is a woman's upper body garment constructed from 100% silk woven fabric. The garment features length sleeves and a full front opening with a single button closure at the waist. The garment extends from the shoulders to the knee area.
Style C49723-E (Gemma Pleated Kimono) is a woman's upper body garment constructed from 100% silk woven fabric. The garment features long sleeves, side seam pockets at the waist, and a full front opening with a single button closure below the chest. The garment extends from the shoulders to the ankle area.
The applicable subheading for styles C46823-4, C49323AO, and W43023-9 will be 6211.43.1078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16 percent ad valorem.
The applicable subheading for styles W43223-O and C49723-E will be 6211.49.5080, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of other textile materials: Other: Containing 70 percent or more by weight of silk or silk waste: Jackets and jacket-type garments excluded from heading 6202. The duty rate will be 1.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1078, and 6211.49.5080, 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 6211.43.1078, and 6211.49.5080, 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 on the World Wide Web at https://hts.usitc.gov/current.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division