The tariff classification of a coated pullover from China

N325314 April 28, 2022 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086; 9903.88.15 Ms. Molly O’Casey Grunfeld, Desiderio, Lebowitz Silverman & Klestadt LLP 599 Lexington Avenue, Floor 36 New York, NY 10022-7648 RE: The tariff classification of a coated pullover from China Dear Ms. O’Casey: In your letter dated April 7, 2022, you requested a tariff classification ruling on behalf of your client, In Mocean Group LLC. The sample will be returned. Style IMG23-FOIL1RG is a girls’ pullover. The garment is constructed from 84% polyester, 16% spandex knit fabric. The outer surface of the sleeves and the inner surface of the body are visibly printed with a microdot foil coating of PVC plastic. The closely spaced foil dots simulate the look of a metallic lamé fabric. The coating does not form a design. The garment features a crew neck; long, raglan, hemmed sleeves; and a hemmed bottom. In your letter, you state the garment will be produced in girls’ sizes 7-16. The applicable subheading for style IMG23-FOIL1RG will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.9086, 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 6113.00.9086, 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division