The tariff of a woman’s garment from Vietnam

N281502 December 29, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Jaehee Kim Macy’s 11 Penn Plaza New York, NY 10001 RE: The tariff of a woman’s garment from Vietnam Dear Ms. Kim: In your letter November 22, 2016, you requested a tariff classification ruling. Your sample will be returned under separate cover. Style TH50151 is a woman’s upper body garment. The two front panels, half of the sleeves and the back yoke are constructed of 95% polyester 5% spandex knit fabric coated with a compact plastic material that completely obscures the underlying fabric. The underside of the sleeves are constructed from 65% rayon 30% nylon 5% spandex knit fabric. The back of the garment is constructed from 100% nylon openwork knit fabric. It features a flyaway full front opening with no means of closure, front panel bottoms that are draped and pointed and long sleeves with hemmed bottoms. The applicable subheading Style TH50151 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8% 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 World Wide Web at https://hts.usitc.gov/current. 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cpb.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division