The tariff classification of a girl’s upper body garment from China
Issued April 27, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010, 9903.88.15
Product description
The submitted sample consists of a girl’s upper body garment constructed of 60 percent cotton and 40 percent acrylic knit fabric, as stated on your request. The outer surface of the garment measures nine stitches or fewer per two centimeters in the direction the stitches were formed. The sleeveless garment features a rib-knit round neckline, oversized rib-knit arm holes and a rib-knit bottom that reaches to below the waist and extends around the back with two long ties that measure approximately 1 inch in width and 23 inches in length. You indicate that the garment will be imported in girl’s sizes 7-14. In your request you refer to the garment as a sweater; however, it does not provide sufficient body coverage around the armhole area to warrant classification as such. Wearing apparel is subject to Federal Safety Standards under the purview of the Consumer Product Safety Commission (CPSC). Please contact the CPSC for information on the safety standards that may apply to the garment. Import compliance information may be obtained by contacting the CPSC at 4330 East West Highway, Bethesda, MD 20814, toll-free consumer line (800) 638-8270.
CBP rationale
The applicable subheading for the upper body garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of cotton: Tops: Women’s or Girl’s.
Full text
N332033 April 27, 2023 CLA-2-61:OT:RR:NC:N:358 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 9903.88.15 Abbe Kramer Salty Inc. 499 7th Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a girl’s upper body garment from China Dear Ms. Kramer: In your letter dated April 5, 2023, you requested a tariff classification ruling. The submitted sample consists of a girl’s upper body garment constructed of 60 percent cotton and 40 percent acrylic knit fabric, as stated on your request. The outer surface of the garment measures nine stitches or fewer per two centimeters in the direction the stitches were formed. The sleeveless garment features a rib-knit round neckline, oversized rib-knit arm holes and a rib-knit bottom that reaches to below the waist and extends around the back with two long ties that measure approximately 1 inch in width and 23 inches in length. You indicate that the garment will be imported in girl’s sizes 7-14. In your request you refer to the garment as a sweater; however, it does not provide sufficient body coverage around the armhole area to warrant classification as such. Wearing apparel is subject to Federal Safety Standards under the purview of the Consumer Product Safety Commission (CPSC). Please contact the CPSC for information on the safety standards that may apply to the garment. Import compliance information may be obtained by contacting the CPSC at 4330 East West Highway, Bethesda, MD 20814, toll-free consumer line (800) 638-8270. The applicable subheading for the upper body garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of cotton: Tops: Women’s or Girl’s. The duty rate 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 6114.20.0010, 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 6114.20.0010, 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 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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