CLA-2-61:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street, Suite B
Signal Hill, CA 90755
RE: The tariff classification of a women’s blouse from Vietnam
Dear Ms. Cecil:
In your letter dated April 24, 2026, you requested a tariff classification ruling on behalf of Careismatic
Brands. Our response was delayed due to laboratory analysis. Your submitted sample was destroyed during
this analysis and will not be returned.
Style MC00046 is a women’s blouse constructed from 95 percent polyester and 5 percent spandex, velour
knit fabric. The U.S. Customs laboratory has reported that the outer surface of the garment’s fabric measures
15 stitches per linear centimeter in the horizontal direction and 20 stitches per linear centimeter in the vertical
direction. The loose-fitting garment features a round neckline; long, raglan sleeves with elasticized cuffs;
and an elasticized bottom band that does not provide tightening to the bottom of the garment.
You have suggested classification of Style MC00046 under subheading 6102.30.2010, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for women's knitted or crocheted overcoats, anoraks,
windbreakers, and similar articles, of man-made fibers. However, after examination of the garment, we have
determined that the styling, cut, and lightweight fabric do not support a finding that it is an outerwear
garment designed for wear over all other clothing for protection against the weather.
The applicable subheading for Style MC00046 will be 6106.20.2010, HTSUS, which provides for: Women’s
or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The general rate of
duty will be 32 percent ad valorem.
Style MC00046 is not properly marked with its country of origin. Specifically, the country of origin label is
sewn into the garment’s lower left side seam.
Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides, in part:
Unless excepted by law... every article of foreign origin (or its container) imported into the U.S. shall be
marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container)
will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the
country of origin of the article, at the time of importation into the Customs territory of the U.S.
Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part:
Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…
wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked
with the name of the country of origin by means of a fabric label or label made from natural or synthetic film
sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams
or in that immediate area or otherwise permanently marked in that area in some other manner.
Additionally, the submitted sample is not marked with its fiber content. Textile fiber products imported into
the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C.
70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you
contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for
information concerning the requirements of this Act. Information may also be obtained at the Federal Trade
Commission website, www.ftc.gov.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James P. Forkan
Director
National Commodity Specialist Division