CLA-2-62:OT:RR:NC:N3:360
Ms. Angie McDaniel Johnny Was, LLC 752 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of women’s garments from China Dear Ms. McDaniel: In your letter dated February 28, 2025, you requested a tariff classification ruling. Your samples will be returned. Style S25-4370 is a woman’s blouse constructed from 100% viscose woven fabric. The blouse features a pointed collar, a partial front opening secured by four button closures, long sleeves with button cuffs, side slits with five button closures on both sides, and a hemmed bottom. The garment extends from the shoulders to the upper thigh area. Style W22125-4 is a woman’s blouse constructed from 100% ramie woven fabric. The blouse features a split V-neckline, long sleeves with button cuffs, and a hemmed bottom. The garment extends from the shoulders to the upper thigh. Style L41325-7 is a woman’s jacket constructed from 70% rayon and 30% silk woven fabric. The jacket is fully lined and features a pointed collar, a full-front opening secured by five button closures, long sleeves, patch pockets at the waist area, and a hemmed bottom. Style AUC41825-9 is a woman’s jacket constructed from 100% silk woven fabric. The reversible jacket features a round neckline, a full-front opening secured by three snap button closures, long sleeves, pockets at the waist area, and a straight bottom. The applicable subheading for style S25-4370 will be 6206.40.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s: Other. The rate of duty will be 26.9 percent ad valorem.
The applicable subheading for style W22125-4 will be 6206.90.0040, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of other textile materials: Other. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for style L41325-7 will be 6211.43.1078, 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 rate of duty will be 16 percent ad valorem. The applicable subheading for style AUC41825-9 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 rate of duty will be 1.2 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheadings 6206.40.3035, 6206.90.0040, 6211.43.1078, and 6211.49.5080, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6206.40.3035, 6206.90.0040, 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 subheadings 6206.40.3035, 6206.90.0040, 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 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