The tariff classification of women’s knit wearing apparel from China

N306010 September 26, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 9903.88.15 Ms. Elizabeth A. Cook A-List Apparel LLC- DBA Free Reign 7130 Willow Ave. Takoma Park, MD 20912 RE: The tariff classification of women’s knit wearing apparel from China Dear Ms. Cook: In your letter dated August 28, 2019, you requested a tariff classification ruling. The samples submitted, will be returned. Item 1 is a woman’s tank top constructed from 72 percent tencel/lyocell, 22 percent nylon, and 6 percent spandex knit fabric. The garment features a contrasting color built- in shelf bra that is sewn at the top of the garment, a U-shaped front and back neckline, shoulder straps measuring less than one inch in width, and elasticized self-fabric capping at the neckline and armholes. The sleeveless garment extends from the top of the bust to below the waist and has a straight hemmed bottom. . Item 2 is a woman’s camisole styled garment constructed from 72 percent tencel/lyocell, 22 percent nylon, and 6 percent spandex knit fabric. The garment features a contrasting color built-in shelf bra that is sewn at the top of the garment, a U-shaped front and back neckline, and elasticized spaghetti straps, and elasticized self-fabric capping at the neckline and armholes. The sleeveless garment extends from the top of the bust to below the waist and has a straight hemmed bottom. The applicable subheading for item 1 and 2 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020, HTSUS, unless specifically excluded, are subject to an additional 15 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 6114.30.1020, 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 on World Wide Web at https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division