CLA-2-61:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of men’s and women’s upper body garments from Vietnam
Dear Ms. Cecil:
In your letter dated March 3, 2025, you requested a tariff classification ruling on behalf of your client,
Careismatic Brands LLC. Your samples will be returned as requested. Styles HH360, HH361, and IN00009
will be addressed under separate cover.
Style CK00009 is a men’s upper body garment constructed from 80 percent polyester and 20 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. Style CK00009 features a round neckline with curved front plackets; a
left-over-right, partial front opening with two snap closures; forward shoulder seams; a bungee loop at the
right shoulder seam; short, hemmed sleeves; a contrasting fabric trademark label on the left sleeve above the
hem; two patch pockets on the front panel below the waist; and a straight, hemmed bottom with a slit at each
side and a slightly longer back panel.
Style CK00006 is a women’s pullover style garment constructed from 80 percent polyester and 20 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 pullover garment extends from the shoulders to
below the waist and features a V-shaped neckline; two pockets below the waist; short, hemmed sleeves; a
back yoke with an inverted pleat; and a curved, high-low hemmed bottom.
The applicable subheading for Style CK00009 will be 6110.30.3053, 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: Other: Men’s or boys’: Other.
The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style CK00006 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: Other: Women?s and girls?: 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division