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

Ms. Elizabeth Rogers
The S Group
621 SW Alder Street
Suite 901
Portland, Oregon 97205

RE: The tariff classification of men’s and women’s shirts and women’s vests from China

Dear Ms. Rogers:

In your letter dated May 4, 2017, you requested a tariff classification ruling. Your samples will be returned as requested. Style AG-F15-010 is a woman’s vest constructed from 88% polyester and 12% spandex woven fabric. The vest features a full front opening secured with a zipper closure, pockets below the waist secured with a single hook and loop closure, and a hemmed bottom. The vest provides insufficient coverage for wear without another outerwear garment.

Style AG-F15-007 is a woman’s shirt constructed from 88% polyester and 12% spandex woven fabric. The shirt features a self-fabric, crossover V-neckline, short, hemmed, raglan sleeves, a reflective logo on the left sleeve, overlock stitching at the seams, a utility slot on the left chest, a pocket on the right front panel below the waist, a patch pocket with utility slots on the left front panel below the waist, a hanger loop below the rear neckline, and a straight, hemmed bottom with side slits.   

Style AG-F15-012 is a men’s pullover garment constructed from 88% polyester and 12% spandex woven fabric. The garment features a self-fabric, crossover V-neckline, short, hemmed, raglan sleeves, a reflective logo on the left sleeve, overlock stitching at the seams, a patch pocket with a flap and a utility slot on the left chest, a welt pocket on the right front panel below the waist, a patch pocket with utility slots on the left front panel below the waist, a hanger loop below the rear neckline, and a straight, hemmed bottom with side slits.   

The applicable subheading for style AG-F15-010 will be 6211.43.1076, 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: Vests: Other. The rate of duty will be 16 percent ad valorem. 

The applicable subheading for style AG-F15-007 will be 6211.43.1060, 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, exluded from heading 6206. The rate of duty will be 16 percent ad valorem. 

The applicable subheading for style AG-F15-012 will be 6211.33.9040, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Shirts excluded from heading 6205. 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