CLA-2-61:OT:RR:NC:N1:359
Maurine Cecil
Western Overseas Corporation
10731 Walker St Cypress, CA 90630
RE: The tariff classification of upper body garments from Vietnam
Dear Ms. Cecil:
In your letter dated June 28, 2024, you requested a tariff classification for four upper body garments, on behalf of your client, Careismatic Brands Inc. As requested, your samples will be returned.
Style MC316 is a women’s cardigan style garment constructed from 62 percent polyester, 33 percent cotton, and 5 percent 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. The cardigan style garment features a self-fabric hood with a draw string closure, a full front opening with a zipper closure, long sleeves with rib knit cuffs, pockets below the waist and a rib knit bottom that reaches to below the waist.
Style MC317 is a women’s cardigan style garment constructed from 95 percent polyester and 5 percent 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. The cardigan style garment features a self-fabric hood with a drawstring closure, a full front opening with a zipper closure, long sleeves with rib knit cuffs, pockets below the waist and a rib knit bottom that reaches to below the waist.
In your letter, you suggest styles MC316 and MC317 should be classified as outerwear under heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). We find the features, styling, and the weight of the fabric do not support a finding the garments are designed to fit over all other garments for protection against the weather.
Consequently, the subheading for styles MC316 and MC317 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other: Other: Other: Women’s and girls’: Other. The rate of duty will be 32 percent ad valorem.
Regarding Styles 512A and IN513, in accordance with Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177), this office is precluded from issuing a ruling on the classification of merchandise that is similar to merchandise currently being reviewed by Regulations and Rulings at Customs Headquarters. Upon the publication of a final determination, you may resubmit your request for a prospective ruling.
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