The tariff classification of women’s garments from Vietnam

N262821 April 10, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060; 6206.40.3030; 6109.90.1065 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of women’s garments from Vietnam Dear Ms. Diamant: In your letter dated March 4, 2015, you requested a tariff classification ruling. Your samples will be returned. Style 371022 is composed of two garments attached at the shoulder seams; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed from 100% polyester woven fabric. The sleeveless garment features a scooped front neckline, side slits, and shoulder seams measuring less than 2½ inches. The inner garment is a woman’s tank top constructed from 100% rayon knit fabric. The sleeveless garment features a scooped front neckline, a racer-styled back, a capped neckline and armholes, and a hemmed bottom. Both garments extend below the waist. Style 371023 is composed of two garments attached at the shoulder seams; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features short sleeves, a scooped front neckline, and side slits. The inner garment is a woman’s tank top constructed from 100% rayon knit fabric. The sleeveless garment features a scooped front neckline, a capped neckline and armholes, and a hemmed bottom. Both garments extend below the waist. Although the two garments appear to be permanently attached at the shoulders, removing the stitches detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, the submitted samples are both considered to consist of two separate garments. The applicable subheading for the outer garment of style 371022 will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded form heading 6206. The rate of duty will be 16 percent ad valorem. The applicable subheading for the inner garment of style 371022 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32 percent ad valorem. The applicable subheading for the outer garment of style 371023 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.The applicable subheading for the inner garment of style 371023 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. 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 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division