The tariff classification of a women’s sweater from China

 N328210 October 12, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 9903.88.15 Ms. Alayna Swartzbaugh The Buckle 2410 Country Club Lane Kearney, NE 68845 RE: The tariff classification of a women’s sweater from China Dear Ms. Swartzbaugh : In your letter dated September 19, 2022, you requested a tariff classification for a women’s sweater-like poncho. As requested, your sample will be returned. Style PDI23003 is a women’s sweater-like poncho constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a full front panel of multiple contrasting yarns, and a full back panel of a solid color yarn, a pieced hood, a V-neck shaped collar, pieced dropped sleeves with rib knit endings, side vents, and a bottom fringed front panel and a rib-knit bottom back panel that reach to the waist. The applicable subheading for style PDI23003 will be 6110.30.3020 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: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3020, 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 6110.30.3020, 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division