CLA-2-62:OT:RR:NC:N3:360
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street Cypress, CA 90630
RE: The tariff classification of women's garments from Vietnam
Dear Ms. Cecil:
In your letter dated February 28, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands, Inc. Your samples will be returned.
Style ML610 is a woman's top constructed from 49% bamboo, 45% polyester, and 6% spandex woven fabric. The garment features a pointed collar, short hemmed sleeves, a hemmed bottom, a left chest pocket, and a full front opening secured by five button closures.
For the purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo.
Style SJ11831 is a woman's upper body garment constructed from 100% polyester woven fabric. The jacket features a round neckline, long hemmed sleeves, a full front opening secured by a zipper closure, unsecured pockets at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area.
The applicable subheading for ML610 will be 6206.40.3033, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women's: Designed for use in hospitals, clinics, laboratories or contaminated areas. The duty rate will be 26.9 percent ad valorem.
Although you requested classification of style SJ11831 under heading 6202.40.7511, HTSUS, the features and the cut of the garment are of those of 6211 jackets. Consequently, the applicable subheading for style SJ11831 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: Apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Other. The duty rate 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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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