CLA-2-61:OT:RR:NC:N1:361
Ken Park
Amscan Inc
1 Celebration Square, 100 Tice Blvd Woodcliff Lake, NJ 07677
RE: The tariff classification of a women’s knit garment from China
Dear Mr. Park:
In your letter dated October 17, 2024, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Item 8410162 is a women’s garment, similar to a sarong, composed of 100 percent polyester mesh knit fabric. The garment does not cover the shoulders, upper arms, or elbows, and features a 1.25 inch sewn in neck collar with a plastic jewel in front, oversized arm holes, and a split front opening that extends from the collar to the ankle. The hem bottom is raw and unfinished.
In your request, you suggest that item 8410162 should be classified under subheading 9505.90.4000, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” We disagree. The garment would also not be classified as a “flimsy” costume in subheading 9505.90.4000, as it is well-made.
Alternatively, you suggested that item 8410162 should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We also disagree. As item 8410162 is considered a garment it cannot be classified under Chapter 63, according to Chapter 63, Note 2(a).
Therefore, the applicable subheading for item 8410162 will be 6114.30.3070, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls’.” The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.3070, 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 6114.30.3070, 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/.
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