The tariff classification of a woman’s top from China

N326196 June 2, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 9903.88.15 Mr. Ken Park Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a woman’s top from China Dear Mr. Park: In your letter dated May 18, 2022, you requested a tariff classification ruling. Style 8408596 “Mesh Half Shirt with O Rings” is a woman’s crop top composed of 100 percent polyester mesh knit fabric. The long-sleeved top reaches from the shoulder to above the bust, and features a mock neck, one metal O ring sewn to the front center, and three metal O rings sewn at the front shoulders. The garment lacks bust coverage and has a hemmed bottom. The applicable subheading for style 8408596 “Mesh Half Shirt with O Rings” will be 6114.30.3070, Harmonized Tariff Schedule of the United States (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 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 Antoinette [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division