The tariff classification of women’s long sleeve upper body garments from Vietnam

N240170 April 26, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Mr. Jay Park Excel International of NY 700 Rockaway Turnpike #401 Lawrence, NY 11559 RE: The tariff classification of women’s long sleeve upper body garments from Vietnam Dear Mr. Park: In your letter dated March 26, 2013, you requested a tariff classification ruling on behalf of your client, I Mar LLC. Your samples will be returned. Style 3414 is a woman’s long sleeve upper body garment constructed from 74% polyester, 22% rayon, and 4% spandex woven fabric. The collarless garment features long sleeves with rib knit cuffs, a full front opening with five button closures, two pockets at the waist, and a hemmed bottom. Style G3102 is a woman’s long sleeve upper body garment constructed from 65% polyester and 35% cotton woven fabric. The hip length garment features a notched lapel collar, long sleeves, a full front opening with five button closures, two pockets at the waist, and a hemmed bottom. The applicable subheading for styles 3414 and G3102 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits, and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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 on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kimberly Rackett at (646) 733-3051. Sincerely, Thomas J. Russo Director National Commodity Specialist Division