The tariff classification of a women’s upper body garment from China

N339288 April 22, 2024 CLA-2-61:OT:RR:NC:N1:361 CATEGORY: Classification TARIFF NO.: 6114.20.0060, 9903.88.15 Linda Diamant Talbots One Talbots DriveHingham, MA 02043 RE:  The tariff classification of a women’s upper body garment from China          Dear Ms. Diamant: In your letter dated January 30, 2024, you requested a tariff classification ruling.  Your sample will be returned to you, as requested. Style 242067024 is a women’s poncho-style garment constructed from 100 percent cotton knit fabric.  The sleeveless garment fits over the head and features a V-neckline, 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 just above the mid-thigh. The applicable subheading for style 242067024 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” The rate of duty will be 10.8% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.20.0060, 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 6114.20.0060, 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division