CLA-2-62:OT:RR:NC:N3:360
Ms. Aneta Skromak
Helmut Lang New York LLC
165 Polito Avenue Lyndhurst, NJ 07071 RE: The tariff classification of men’s and women’s garments from China
Dear Ms. Skromak:
In your letter dated October 15, 2024, you requested a tariff classification ruling. Your samples will be returned.
Style HLW78125 is a woman’s jacket constructed from 96% cotton and 4% elastane woven fabric. The jacket extends from the shoulders to the upper thigh area and features a full front opening with zipper and button closures covered by a storm flap, a hood with a drawstring tightening, long sleeves with buttons at the wrist area, a drawstring tightening at the waist, pockets above and below the waist, a hemmed bottom, and inside straps to allow the wearer to hold the jacket when it is not being worn. The lower portion of the jacket extends from the waist to the upper thigh area and is attached to the upper portion by a zipper; it can be removed to create a crop style jacket. The identical garment will also be imported in men’s sizes as style HLM79723.
Style HLW78134 is a woman’s jacket constructed from 96% cotton and 4% elastane woven fabric. The jacket extends from the shoulders to the hip area and features a full front opening secured with a zipper closure, long sleeves with rib knit cuffs, pockets on the sleeve and at the waist area, and a ribbed knit bottom. A decorative “harness sleeve” is attached by loops to the right side of the garment. The identical garment will also be imported in men’s sizes as style HLM78563.
The applicable subheading for styles HLW78125 and HLW78134 will be 6211.42.1075, 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 cotton: Other: Jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for styles HLM97923 and HLM78563 will be 6211.32.9075, HTSUS, which provides for: Track suits, ski-suits and swimwear: other garments: Other garments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201. The general rate of duty will be 8.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.32.9075 and 6211.42.1075, 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 subheadings 6211.32.9075 and 6211.42.1075, 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 at https://hts.usitc.gov/.
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