The tariff classification of paddling top from China

N331225 March 17, 2023 CLA-2-61:OT:RR:NC:N3 348 CATEGORY: Classification TARIFF NO.: 6113.00.1010, 9903.8815 Scott Darling Deep End & Co. LLC DBA Giant Fish 2864 SW Champlain DrivePortland, OR 97205 RE: The tariff classification of paddling top from China Dear Mr. Darling: In your letter dated February 28, 2023, you requested a tariff classification ruling.  The sample will be returned to you, as requested. Style DW2205 is a unisex paddling top.  The top is constructed from 90% polyester 10% spandex knit coated with a silicone material that completely obscures the underlying fabric.  The pullover garment features flatlock seams, a mock turtleneck, raglan sleeves, and a hem with an elastic drawcord for tightening. Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. Since the garment does not have any closures, is not specifically designed for one gender over the other, and will be featured in sizes XS to XXL, accommodating both sexes, the garments will be classified under the women’s subheadings. The applicable subheading for Style DW2205 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women's or girls."  The rate of duty will be 3.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6113.00.1010, 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 subheadings 6113.00.1010, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Rosemarie Hayward at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division