CLA-2-62:OT:RR:NC:N3:360

Mr. Charles Spoto
Alba Wheels Up International
1 E Lincoln Avenue
Valley Stream, NY 11580

RE: The tariff classification of women’s garments from Vietnam

Dear Mr. Spoto:

In your letter dated June 30, 2016, you requested a tariff classification ruling on behalf of your client, Krazy Kat Sportswear LLC. Your samples will be returned as requested.

Style 5038 is a woman’s garment constructed from 77% polyester, 20% rayon, and 3% spandex woven fabric. In your letter, you state that this garment is intended to be worn by doctors or nurses. The garment may be worn alone or over another shirt. It features a full front opening secured by a zipper closure, a stand up collar, long sleeves, and two pockets below the waist.

Style 5044 is a woman’s garment constructed from 77% polyester, 20% rayon and 3% spandex woven fabric. In your letter, you state that this garment is intended to be worn by doctors or nurses. The garment may be worn alone or over another shirt. It features a full front opening secured by five button closures, a V-neckline, long sleeves, and pockets below the waist.

Style 5053 is a woman’s garment constructed from 77% polyester, 18% rayon, and 5% spandex woven fabric. In your letter, you state that this garment is intended to be worn by doctors or nurses. The garment features a full front opening secured by three button closures, a notched collar with lapels that extends to the midriff, long sleeves, two pockets below the waist, a hemmed bottom, and a center back vent.

The applicable subheading for styles 5038 and 5044 will be 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style 5053 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 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 Kimberly Rackett via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division