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

N330343 February 6, 2023 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9903.88.15 Mr. Gregg Fields Vera Bradley 12420 Stonebridge Road         Roanoke, IN  46783 RE:      The tariff classification of a women’s upper body garment from China Dear Mr. Fields: In your letter dated January 16, 2023, you requested a tariff classification of a women’s upper body garment.  As requested, your sample will be returned. Item 38713 is a women’s cardigan constructed from 100 percent unlined polyester fleece knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed.  The cardigan features a stand-up collar with contrasting piping; a full front opening with a zipper closure; 2 slant pockets (one on either side) with contrasting piping; a patch pocket in contrasting fabric on the upper left front panel having a side zipper closure; long sleeves with contrasting piping at the ends; and a bottom that reaches to below the waist finished with contrasting piping. The applicable subheading for item 38713 will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: 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, 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 6110.30.3059, 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., 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division