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

N345056 February 4, 2025 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 9903.88.15 Ms. Aneta Skromak Theory LLC 165 Polito AvenueLyndhurst, NJ  07071 RE:  The tariff classification of a men’s upper body garment from China Dear Ms. Skromak: In your letter dated January 10, 2025, you requested a tariff classification ruling. Your sample will be returned as requested. Style THM77530 is a men’s upper body garment constructed from a 73% polyamide and 27% spandex knit fabric bonded with bonding glue to a 73% polyamide and 27% spandex knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. Since the garment fabric is not assembled with a sheet or film of plastic, it does not meet the definition of a laminated fabric as described in Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). Also, the glue between the fabric layers is not visible in cross-section. Style THM77530 features a self-fabric spread collar; a left-over-right, full front opening with five button closures; long, vented sleeves with a button on each cuff; a horizontal pocket on the left chest with a concealed zippered closure; side seam pockets below the waist; a back yoke; a hanger loop at the inner rear neckline; and a straight, hemmed bottom. The front panels and yoke are lined with 96% nylon and 4% spandex woven fabric.     The applicable subheading for Style THM77530 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other.  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 6110.30.3053, 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 6110.30.3053, 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/. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division