CLA-2-61:OT:RR:NC:N3:361
Mr. Mathias Jung
Hansoll Textile Ltd.
268, Songpa-Daero Seoul
Seoul 05719
South Korea
RE: The tariff classification of a women’s crop top and blouse from Vietnam
Dear Mr. Jung:
In your letter dated November 19, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style 202311A is a women’s crop top constructed from 100 percent cotton knit fabric. The loose-fitting garment reaches from the shoulder to above the waist, and features a self-fabric crew neckline, short, hemmed sleeves, and an unfinished bottom. The garment provides sufficient bust coverage.
Style 202311B is a women’s blouse constructed from 95 percent cotton, and 5 percent spandex knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a self-fabric crew neckline, short, hemmed sleeves, and a hemmed bottom.
The applicable subheading for style 202311A will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8 percent ad valorem.
The applicable subheading for style 202311B will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted, or crocheted: Of cotton, Women’s. The rate of duty will be 19.7 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division