CLA-2-61:OT:RR:NC:N3:357
Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of knit blouses, knit pullovers, and a woven jacket from Vietnam
Dear Ms. Cecil:
In your letter dated April 9, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands Inc. The samples will be returned.
Style CK813 is a women's blouse constructed from 86 percent nylon and 14 percent spandex knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-shaped mitered front neckline; a left chest pocket; front pleats; short, hemmed sleeves; and a curved, hemmed bottom.
Style MC706 is a women's blouse constructed from 92 percent polyester and 8 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a ribbed crew neckline; a left chest pocket; short, merrow overlock-stitched sleeves; and a curved, merrow overlock-stitched bottom.
Style IN706A is a women's pullover constructed from 86 percent nylon and 14 percent spandex knit fabric. The fabric's outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features an overlapped neckband; short, hemmed sleeves; two side pockets with zipper closures (one on either side); and a hemmed bottom that reaches to below the waist.
Style IN645A is a multi-wrapped pullover constructed from 86 percent nylon and 14 percent spandex knit fabric. The fabric's outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features two wrapped front panels, hemmed cap sleeves, two pockets below the waist (one on either side), and a finished bottom that reaches to below the waist.
Style HH303A is a men's jacket constructed from 77% polyester, 20% rayon, and 3% spandex woven fabric. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, raglan sleeves bound with elasticized binding, unsecured pockets below the waist, and a partially elasticized hem.
The jacket includes a zippered pocket on the back panel that converts into a handled bag for storing and carrying the garment. The jacket and the bag are attached to each other to form a practically inseparable whole and are considered a composite good. The jacket imparts the essential character.
In your ruling request, you suggest classification of style IN645A under subheading 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: Tops: Women's. However, by application of GRI 1 and 6, the garment shares characteristics with and an appearance common to pullovers. As a result, it is precluded from classification in heading 6114.
The applicable subheading for styles CK813 and MC706 will be 6106.20.2010, HTSUS, which provides for women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women's. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style IN706A and IN645A will be 6110.30.3059 HTSUS, which provides for sweaters, pullovers, sweatshirts, 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.
The applicable subheading for style HH303A will be 6201.40.7511 which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men's. The rate of duty will be 27.7 percent ad valorem.
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.
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 the 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division