CLA-2-61:OT: RR:NC:N1:361
Maurine Cecil
Western Overseas Corporation
10731 Walker St
Cypress, CA 90630
RE: The tariff classification of women’s garments from Vietnam
Dear Ms. Cecil:
In your letter dated March 4, 2025, you requested a tariff classification ruling on behalf of Careismatic
Brands, LLC. As requested, your samples are being returned.
Style IN655A is a women’s cut and sewn pullover constructed from 81percent nylon and 19 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 garment features a V-styled front neckline, a bungee loop at the
left shoulder, capped sleeves, a pocket at the left chest, a back yoke with a contrasting color logo at the
center, a mesh knit fabric insert located at the center of the back panel, and a self-fabric bottom band
measuring approximately four inches.
Style MC550 is a women’s one-piece jumpsuit constructed from 80 percent polyester and 20 percent spandex
knit fabric. The garment features a V-styled neckline front neckline, a keyhole opening at the rear neckline
with two contrasting color buttons that have hook and loop closures, short, hemmed sleeves, a patch pocket
with a contrasting color logo at the left chest, an elasticized waist with a contrasting color drawstring that ties
on the outside, two slant front pockets, a sewn-in gusset panel, a patch pocket at each of the outer legs,
flatlock stitching on the seams, and hemmed leg openings.
Style MC350 is a women’s cardigan constructed from 80 percent polyester and 20 percent spandex knit
fabric. The garment features a self-fabric stand-up collar, a full front opening with a zippered closure, a front
yoke, a D-ring attached by a contrasting color loop beneath the left front collar, hemmed, long sleeves with a
fabric insert at the center to create a shirring effect, two slant pockets at the waist with knit fabric edging, two
patch pockets on the inner front panels, a contrasting color logo at the center back yoke, flatlock stitching on
the seams, and a straight, hemmed bottom.
Style MC302 and style CK00013A will be addressed under separate cover.
The applicable subheading for style IN655A 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 (con.): 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 MC550 will be 6114.30.3054, HTSUS, which provides for Other
garments knitted or crocheted: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel:
Women?s or girls?: Other. The duty rate will be 14.9 percent ad valorem.
In your letter you suggest classification of MC350 under subheading 6102.30.2010, HTSUS, however the
sample garment lacks the character of an outerwear jacket. The lightweight fabric, style, cut and features do
not support a finding that the garment is designed for wear over all other clothing for protection against the
weather.? Consequently, the applicable subheading for style MC350 will be 6110.30.3059, HTSUS, which
provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted
(con.): Of man-made fibers: Other: Other: Other: Other: Women?s or 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division