CLA-2-62:OT:RR:NC:N1:358
Jiwon Kwon
CUSAN Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
South Korea
RE: The tariff classification of girls’ upper body garments from Vietnam
Dear Ms. Kwon:
In your letter dated December 8, 2025, you requested a tariff classification ruling.
Style PID-E73R1G-C126 BG BEACON MH TOP-TPI GAUZE is a girls’ upper body garment constructed of
96% cotton and 4% polyester woven fabric with an inner lining of 60% cotton and 40% polyester woven
fabric. The garment features a round self-fabric elasticized neckline, cap sleeves, five decorative,
non-functional buttons extending vertically from the neckline to the waist, and a pronounced elastic shirring
across the mid-section that transitions into a flare peplum-like lower portion. The garment extends from the
neck to below the waist and will be imported in sizes 4 through 14.
Style PID-R6YM91-C126 BG BEACON MH TOP_TPI is a girls’ upper body garment constructed of 80%
cotton and 20% polyester woven fabric with an inner lining of 100% polyester woven fabric. The garment
features a square neckline, short puff elasticized sleeves and extensive elastic shirring across the bodice that
transitions into a slightly flared lower portion. The garment extends from the neck to below the waist and will
be imported in sizes 4 through 14.
The applicable subheading for both styles will be 6206.30.3061, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other:
Other: Other: Other: Girls’: Other. The general rate of duty will be 15.4 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Katherine Souffront at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division