CLA-2-62:OT:RR:NC:N3:360
Maurine Cecil
Western Overseas Corporation
10731 Walker Street Cypress, CA 90630
RE: The tariff classification of men's and women's garments from Vietnam
Dear Ms. Cecil:
In your letter dated May 21, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands Inc. Your samples will be returned as requested.
Style HH380F is a men's jacket constructed from a 56% polyester, 39% cotton, 5% spandex knit fabric. The garment features a full front opening with a two-way zipper closure that extends to the top of a stand-up collar, raglan sleeves with ribbed knit cuffs, and a ribbed knit bottom. The garment also contains pockets below the waist and three interior pockets.
Style MC315 is a women's pullover constructed from knit and woven fabric components. Just over half of the front panel, back panel, and sleeves are constructed from 100% polyester Sherpa fleece knit fabric. The balance of the body and sleeves is constructed from 95% polyester, 5% spandex woven fabric. The outer shell of the hood is constructed from the polyester knit Sherpa fabric and is lined with the polyester spandex woven fabric. The 100% polyester Sherpa fleece knit fabric imparts the essential character.
Style MC315 features a half-zip opening that extends to the base of the hood, long sleeves hemmed with elastic binding tape, a kangaroo pocket, a zippered chest pocket, and a hemmed bottom. The hemmed bottom forms a casing through which a drawstring is inserted for tightening to the body.
Style WD345-V1 is a cardigan-style garment constructed from 100% polyester woven fabric. Style WD345-V1 features a round neckline; a full-front opening with a zippered closure that is concealed by a placket; long, hemmed sleeves; a pocket on each front panel below the waist; and a straight, hemmed bottom. Although you describe style WD345-V1 as unisex, the sizing of the submitted sample, which is identified as a size medium, is more consistent with men's garments.
Style MC303 is a woman's upper body garment constructed from 95% polyester and 5% spandex woven fabric. The unlined garment features a stand-up collar, long sleeves with ribbed knit cuffs, unsecured pockets at the waist, a full front opening secured by a slide fastener, and a ribbed knit bottom.
The applicable subheading for style HH380F will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men's. The rate of duty will be 28.2 percent ad valorem.
In your letter, you suggest style MC315 is classified under 6202.40.7511 which provides for women's woven anoraksand similar articlesother than those of heading 6204: Of man-made fibers. Although the garment is constructed from knit and woven fabric components, it is the knit fabric which imparts the essential character. Therefore, the applicable subheading for style MC315 will be 6102.30.2010, HTSUS, which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other Women's. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style WD345-V1 will be 6211.30.9058, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16 percent ad valorem.
In your letter, you suggest style MC303 is classified as outerwear under 6202.40.7511; however, the garment does not provide adequate protection from the weather. Consequently, the applicable subheading for style MC303 will be 6211.43.1078, 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.
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/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division