The tariff classification of a woman’s garment from China

N329790 January 5, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.90.0570; 9903.88.15 Mr. Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s garment from China Dear Mr. Leonard: In your letter dated December 5, 2022, you requested a tariff classification ruling, on behalf of your client Garnet Hill. The sample will be returned to you, as requested. Item 500805 is a woman’s poncho-like garment composed of 100 percent cashmere knit fabric. The sleeveless garment fits over the head and features a turtleneck, and no front or back opening. The garment drapes over the shoulders and covers the elbows. The garment is not suitable to be worn for protection against the elements and extends from the shoulder to the mid-thigh. You suggest the garment is classified under heading 6110.12.1060 Harmonized Tariff Schedule of the United States (HTSUS); which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Other: Women’s or girls’. However, the construction and design of the garment does not provide sufficient body coverage to be classified under heading 6110, HTSUS. Specifically, the tacking, which forms the arm holes, exposes the middle section of the torso down to the waist area. As such, it lacks the body coverage required with the sweaters and pullovers of heading 6110, HTSUS. Accordingly, the subject poncho is not described by the terms of heading 6110, HTSUS. The applicable subheading for item 500805 will be 6114.90.0570, HTSUS, which provides for which provides for Other garments, knitted or crocheted: Of other textile materials: Of wool or fine animal hair: Other: Women’s or girls’. The rate of duty will be 10.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.90.0570, 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 6114.90.0570, 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, contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division