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

Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of a scrub top and scrub trousers from Vietnam

Dear Ms. Awana:

In your letter dated June 19, 2018, you requested a tariff classification ruling. Your samples will be returned as requested.

Style A2004 is a woman’s scrub top constructed from 65% polyester and 35% cotton woven fabric. The pullover garment features a V-neckline, short sleeves, two pockets below the waist, and a hemmed bottom.

Style A2101 is a pair of woman’s scrub trousers constructed from 65% polyester and 35% cotton woven fabric. The pull-on pants feature a functional drawstring threaded throughout the waistband, a single pocket at the back, a double pocket at the right thigh, and hemmed leg openings. The applicable subheading for style A2004 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 A2101 will be 6204.63.9010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 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