CLA-2-61:OT:RR:NC:N359
TARIFF CLASSIFICATION: 6110.20.2079
Alan Woodruff
BLST Blair, LLC
220 Hickory Street Warren, PA 16366 United States
RE: The tariff classification of a women’s upper body garment from Vietnam
Dear Mr. Woodruff:
In your letter dated July 13, 2023, you requested a tariff classification ruling. As requested, your sample will be returned.
Style B19562 is a women’s cardigan constructed from 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters measured in the direction the stitches were formed. The cardigan features a round rib knit surplice collar, a full front opening with 7 snap closures, 2 slant pockets (one on either side), long sleeves with rib knit cuffs, and a rib knit bottom that reaches to below the waist.
In your letter you suggest classification in headings 6102 and 6106 Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees with the classification in those two headings for the following reasons:
The styling, cut and features do not support a finding that the garment is an outer wear jacket designed for wear over all other clothing for protection against the weather. Therefore, 6102 is not applicable.
Headings 6105 and 6106 do not cover garments with pockets below the waist, garments with a ribbed waist band or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments.
Consequently, the applicable subheading for style B19562 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of cotton: Other: Other: Other: women’s or girls’: Other. The rate of duty will be 16.5 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/current.
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 Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division