CLA-2-61:OT:RR:NC:N3:354
Tommy Wang Gianno Co. Ltd. 13791 Roswell Ave, Unit # C Chino, CA 91708 RE: The tariff classification of garments from Vietnam Dear Mr. Wang: In your letter dated February 19, 2025, you requested a tariff classification ruling. The samples will not be returned as per your request. Style UF002 is a men’s T-shirt constructed from 57% modal, 38% lyocell, and 5% spandex, lightweight jersey knit fabric. Style UF002 features a mitered V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. Style UF003 is a men’s boxer brief constructed of 95% modal, 5% spandex knit fabric. The undergarment features an exposed elastic waistband measuring approximately 1¼ inches, an open fly, gusset panels, and flatlock stitching at the seams. The applicable subheading for Style UF002 will be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: Of man-made fibers: Men’s or boys’: T-shirts: Men’s. The rate of duty will be 32 percent ad valorem. The applicable subheading for style UF003 will be 6107.12.0010, HTSUS, which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s. The duty rate will be 14.9% 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 Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division