CLA-2-61:OT:RR:NC:N3:361
Ms. Heather Jernquist
Nordstrom, Inc.
1700 7th Ave,
Suite 1000
Seattle, WA 98101-4407
RE: The tariff classification of women’s garments from Vietnam
Dear Ms. Jernquist:
In your letter dated February 5, 2020, you requested a tariff classification ruling. Your samples will be returned, as requested.
Item RK439651MI is a women’s tank style bodysuit composed of 95 percent polyester and 5 percent spandex knit fabric. The one-piece tight fitting garment is sleeveless, legless, and features 1¼ inch shoulder straps, a deep U-shaped front and back neckline, and no opening at the crotch. The garment lacks sufficient bust coverage. The garment is subject to Note 2(a)4 to Chaper 59; fabric is printed in a design, hense excluded from Chapter 59.
Item RK439662MI is a women’s skirt composed of 95 percent polyester and 5 percent spandex knit fabric. The pull-on skirt does not reach mid-thigh, and features a 2¾ inch waistband and a hemmed bottom. The garment is subject to Note 2(a)4 to Chaper 59; fabric is printed in a design, hense excluded from Chapter 59.
Item RK439656MI is a pair of women’s legging-styled pants composed of 95 percent polyester and 5 percent spandex knit fabric. The tight fitting pull on pants feature a 4¼ inch waistband and hemmed leg openings. The garment is subject to Note 2(a)4 to Chaper 59; fabric is printed in a design, hense excluded from Chapter 59.
The applicable subheading for item RK439651MI will be 6114.30.3070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for item RK439662MI will be 6104.53.2010, HTSUS, which provides for Women’s…skirts…knitted or crocheted: Of synthetic fibers: Other….Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for item RK439656MI will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division