CLA-2-62:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street Cypress, CA 90630
RE: The tariff classification of men’s and women’s upper body garments from Vietnam
Dear Ms. Cecil:
In your letter dated January 21, 2025, you requested a tariff classification ruling on behalf of Careismatic Brands LLC. Your samples will be returned as requested.
Style IN302 is a men’s cut and sewn pullover constructed from 57 percent polyester, 35 percent rayon, and 8 percent spandex 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. Style IN302 features a partial front opening with a zippered closure that zips through a stand-up collar, long sleeves with rib knit cuffs, side seam pockets with zippered closures below the waist, a back yoke, rib knit inserts at the garment sides and the center back panel, and a straight, hemmed bottom.
Style IN301 is a women’s cardigan style garment constructed from 57 percent polyester, 35 percent rayon, and 8 percent spandex 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 style garment features a full front opening with a zippered closure, a stand-up collar, long sleeves with rib knit cuffs, two front side zippered pockets below the waist, overlock stitching at the front panels and at the center back panel, contrasting color letters with a logo at the upper back, and a rib knit bottom that reaches below the waist.
Style ML307 is a men’s upper body garment constructed from 80 polyester and 20 percent elasterell woven fabric. The body and sleeves are lined with 55 percent polyester and 45 rayon woven fabric. Style ML307 features a notched collar with lapels, a left-over-right, full front opening with two button closures, long sleeves with four buttons on each vented cuff, a welt pocket on the left chest, two inset pockets on the front panels below the waist, two back vents, and a straight, hemmed bottom. Style ML307 includes a removable, contrasting fabric component identified as a dickie. This component features a full front opening with a zippered closure that, when fully zipped, forms a stand-up mock neck collar and covers the chest area between the lapels. It attaches to the garment via a zipper on each inner front panel and three buttons at the collar.
Style ML306 is composed of two garments attached at the shoulders by means of button closures. Both garments are fully lined and constructed from 80 percent polyester and 20 percent elasterell woven fabric. The outer garment extends from the shoulders to the waist area and features long sleeves, a deep V-neckline, a full front opening secured by two button closures, and a left chest pocket. The sleeveless inner garment extends from the shoulders to the hip area and features a notched collar, a full front opening secured by three button closures, and two patch pockets below the waist.
The applicable subheading for Style IN302 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style IN301 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: Other: Women’s and girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style ML307 will be 6211.33.9061, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for both the outer garment and the inner garment of Style ML306 will be 6211.43.1088, HTSUS, which provides for Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other: Apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Other. 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/.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division