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 wearing apparel from Vietnam
Dear Ms. Cecil:
In your letter dated June 25, 2025, you requested a tariff classification ruling on behalf of Careismatic Brands
LLC. Your samples will be returned to you, as requested.
Style HH00016 is a women’s cardigan style garment constructed from two different types of fabric. The
woven portion is constructed from 90 percent nylon and 10 percent spandex. The knit portion is constructed
from 92 percent nylon and 8 percent spandex. The knit fabric’s outer surface measures more than nine
stitches per two centimeters in the direction the stitches were formed. The cardigan style garment features a
woven quilted front panel, a knit back panel, a knit stand up collar, a full-frontal opening with zipper closure,
long sleeves with knit cuffs, and pockets below the waist. The garment reaches below the waist.
Style MC00002 is a women’s blouse constructed from 57 percent polyester, 35 percent rayon, and 8 percent
spandex knit fabric. The fabric’s outer surface measures at least ten or more stitches per linear centimeters
measured in both directions. The garment features a rib-knit crew neckline, long sleeves with rib-knit cuffs,
and a gathered bubble-like bottom that reaches to below the waist.
Style MC00003 is a women’s blouse constructed from 80 percent polyester 20 percent spandex knit fabric.
The fabric’s outer surface measures at least ten or more stitches per linear centimeters measured in both
directions. The garment features a round neckline, short sleeves, a left chest pocket, a curved bottom hem,
and elasticized ruching with an elastic pull cord extending from under the arms to the hem. The garment
reaches to below the waist.
In your ruling request, you suggest classification of styles MC00002 and MC00003 under subheading
6110.30.3059, HTSUS. We find the features and styling of styles MC00002 and MC00003 have the
characteristics common to garments classified under heading 6106. Based on the garments’ appearance, as
well as the definition in accordance with the reasoning set forth in Headquarters Rulings H325360 and
H324935, dated May 26, 2022, we find that the garments to be a loose-fitting blouse of heading 6106,
HTSUS.
The applicable subheading for style HH00016 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 general rate of duty will be 32 percent ad valorem.
The applicable subheading for style MC00002 and MC00003 will be 6106.20.2010, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Women’s and girls’ blouses and shirts, knitted or
crocheted: Of man-made fibers: Other: Women’s. The general duty rate will be 32 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
6110.30.3059 and 6106.20.2010, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division