CLA-2-61:OT:RR:NC:N1:359
Maurine Cecil
Western Overseas Corporation
10731 Walker St Cypress, CA 90630
RE: The tariff classification of three garments from Vietnam
Dear Ms. Cecil:
In your letter dated February 28, 2024, you requested a binding ruling on behalf of your client, Careismaic Brands, Inc. As requested, your samples will not be returned.
Style HH378 is a women’s medical uniform cardigan-style garment constructed from 56 percent polyester, 39 percent cotton and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The cardigan-style garment features a stand-up collar; a full front opening with a zipper closure; long sleeves with rib knit cuffs; 2 side pockets (one on either side); and a hemmed bottom that reaches to below the waist.
Style IN326 is a women’s medical uniform cardigan-style garment constructed from 88 percent polyester, and 12 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The cardigan-style garment features a self-fabric hood with a drawstring tightening; a full front opening with a zipper closure; long hemmed sleeves; two side pockets (one on either side) with zipper closures below the waist; and a hemmed bottom that reaches to below the waist.
Style IN322A is a men’s cardigan-style garment constructed from 86 percent nylon and 14 spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style IN332A features a round, self-fabric neckline; a full-front opening with a zipper closure; long sleeves with self-fabric cuffs; a vertical pocket with a zipper closure on the left chest; two side-seam pockets with zipper closures below the waist; and a self-fabric bottom band.
Although you suggest classification of style HH378 as a jacket in 6102.30.2010 you state the garment is solely marketed and sold through medical and uniform websites and stores for use in hospitals and other medical settings. Also, the loose fit of the garment lacks the character of an outerwear garment, and therefore does not support a finding it is an outerwear jacket designed for wear over all other clothing for protection against the weather.
Consequently, the applicable subheading for style HH378 will be 6110.30.3059 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style IN326 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style IN322A will be 6110.30.3053, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 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/.
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 Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division