The tariff classification of a woman’s top from China

N310661 March 27, 2020 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1078; 9903.88.15 Mr. Hector Hernandez AJ Arango Inc. 1516 East 8th Ave Tampa, FL 33605 RE: The tariff classification of a woman’s top from China Dear Mr. Hernandez: In your letter dated March 13, 2020, you requested a tariff classification ruling on behalf of your client, Cousin Corporation of America. Your sample will be returned. The submitted unlabeled sample is a woman’s upper body garment constructed from 100% polyester woven fabric. The garment features a shawl neckline, short sleeves, and an unsecured full front opening. The front panels are longer than the back panel. The applicable subheading for the garment will be 6211.43.1078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1078, 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 6211.43.1078, 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 on the World Wide Web at https://hts.usitc.gov/current. At the time of Entry/Entry Summary you may be requested to verify the information for any specific shipment or product. 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division