The tariff classification of a base layers from China

N324260 March 7, 2022 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6109.90.1047; 9903.88.15 Ms. Stefani Paolucci Delmar International NY Inc. 100 Colvin Woods Parkway Tonawanda, NY 14150 RE: The tariff classification of a base layers from China Dear Ms. Paolucci: In your letter dated February 9, 2022, you requested a tariff classification ruling on behalf of your client, Basic Resources Inc. SKU RVM223BL56 is a men’s base layer upper body garment constructed of 95% polyester, 5% spandex jersey knit fabric. The undergarment features a crew neckline, hemmed wrist openings, flatlock stitching at the seams, and a hemmed bottom. A small heat transfer of the “Reebok” logo is placed on the lower left front portion of the garment near the bottom hem. SKU RVM223BL57 is a men’s base layer long underpant constructed of 95% polyester, 5% spandex jersey knit fabric. The undergarment features a gusset crotch panel, an exposed elastic waistband, flatlock stitching at the seams, and hemmed leg openings. The “Reebok” name and logo are displayed on the waistband. Both items are marketed as base layer undergarments. You state that these two items will be imported as a set and suggest 6107.12.0010, Harmonized Tariff Schedule of the United States, (HTSUS), as the classification for the set. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified even if put up as a set for retail sale. Therefore, these items will be classified separately. The applicable subheading for SKU RVM223BL56 will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men’s or boys’: Thermal undershirts. The duty rate will be 32% ad valorem. The applicable subheading for SKU RVM223BL57 will be 6107.12.0010, HTSUS, which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s. The rate of duty will be 14.9% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6107.12.0010, and 6109.90.1047, 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 6107.12.0010 and 6109.90.1047, 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 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division