CLA-2-62:OT:RR:NC:N3:357
Kristin Young
Norman Krieger Inc.
5000 East Spring Street, Ste. 250
Long Beach, CA 90815
RE: The tariff classification of a surgical gown from China
Dear Ms. Young:
In your letter dated July 25, 2024, you requested a tariff classification on behalf of your client, Atlas Yarn LLC. The sample will be retained.
Style ATSG-001 is a surgical gown constructed from a treated 100% polypropylene nonwoven fabric. The full-length gown features a crew neck and long sleeves with ribbed knit cuffs. The garment's full back opening overlaps and secures with hook and loop tape at the neck and a self-fabric tie at the waist.
The applicable subheading for style ATSG-001 will be 6210.10.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: nonwoven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Surgical or isolation gowns. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.10.5010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under subheading 9903.88.15, HTSUS. However, in accordance with heading 9903.88.69, HTSUS, and U.S. note 20(vvv)(iv) to subchapter III of chapter 99, goods classified in 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.15. See 84 Fed. Reg. 43304 (August 20, 2019), 84 Fed. Reg. 45821 (August 30, 2019), 84 Fed. Reg. 57144 (October 24, 2019) and 85 Fed. Reg. 3741 (January 22, 2020). Pursuant to the product exclusion process, the USTR has determined that, as provided in heading 9903.88.69, the additional duties provided for in heading 9903.88.15 shall not apply to the following particular products, which are provided for in the following enumerated statistical reporting numbers: [...]
(6) 6210.10.5010
Therefore, style ATSG-001, classified under 6210.10.5010, HTSUS, is not subject to Section 301 tariffs under secondary tariff number 9903.88.15, HTSUS, because it is eligible for the exclusion provided for in secondary tariff number 9903.88.69, HTSUS, subchapter III to chapter 99, U.S. note 20(vvv)(iv), HTSUS.
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.
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 the 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 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, contact National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division