The tariff classification of a men’s upper body garment from China
Issued August 9, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3053, 9903.88.15
Product description
Our response was delayed due to laboratory analysis. The sample is being retained for training purposes. Style 798261001 is a men’s upper body garment constructed from 96% polyester, 4% spandex, warp knit mesh fabric that is completely covered with sequins by means of sewing. The U.S. Customs and Border Protection Laboratory has determined that the underlying fabric measures more than nine stitches per 2 centimeters in the direction the stitches were formed. The fully lined garment features a spread collar; a left-over-right, full front opening with six button closures; long, vented sleeves with a button closure on each cuff; two flap pockets on the chest with button closures; side seam pockets below the waist; a back yoke; and a banded bottom.
Full text
N326096 August 9, 2022 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 9903.88.15 Ms. Vicky Lee Macy’s Merchandising Group 151 West 34th Street New York, NY 10001 RE: The tariff classification of a men’s upper body garment from China Dear Ms. Lee: In your letter dated May 16, 2022, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample is being retained for training purposes. Style 798261001 is a men’s upper body garment constructed from 96% polyester, 4% spandex, warp knit mesh fabric that is completely covered with sequins by means of sewing. The U.S. Customs and Border Protection Laboratory has determined that the underlying fabric measures more than nine stitches per 2 centimeters in the direction the stitches were formed. The fully lined garment features a spread collar; a left-over-right, full front opening with six button closures; long, vented sleeves with a button closure on each cuff; two flap pockets on the chest with button closures; side seam pockets below the waist; a back yoke; and a banded bottom. The applicable subheading for Style 798261001 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3053, 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, 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 the 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a men’s upper body garment from Vietnam
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic lid assembly from China.
The tariff classification of a battery-powered handheld tool set from China
The tariff classification of plastic cable ties from China.
The tariff classification of a textile lanyard from China
The tariff classification of plastic parts of the Penumbra ENGINE® Aspiration Source and Canister from China and Malaysia
The tariff classification of an instant noodle soup from South Korea and China
The tariff classification of the “Pirates of the Barbary Coast Constructible Strategy Game” from China.
The tariff classification of the “Giant KerPlunk” game from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →