The tariff classification of women’s tops and trousers from Vietnam

N300921 October 23, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060; 6204.63.9010 Ms. Maurine Cecil Western Overseas Corporation 10731 Walker Street Cypress, CA 90630 RE: The tariff classification of women’s tops and trousers from Vietnam Dear Ms. Cecil: In your letter dated September 21, 2018, you requested a tariff classification ruling on behalf of your client, Strategic Distribution LP. Your samples will be returned as requested. Styles WM842/blue and WM852/white are women’s scrub tops. The garments’ labels state that they are constructed from 63% polyester, 34% cotton, and 3% spandex woven fabric. The pullover garments feature V-necklines, short sleeves, three pockets below the waist, and hemmed bottoms.Styles WM049/blue and WM050/white are women’s scrub trousers. The garments’ labels state that they are constructed from 63% polyester, 34% cotton, and 3% spandex woven fabric. The pull-on pants feature partially functional drawstrings at the front of waistbands, elasticized rear waistbands, two side seam pockets, and hemmed leg openings. The applicable subheading for styles WM842/blue and WM852/white will be 6211.43.1060, 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: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem. The applicable subheading for styles WM049/blue and WM050/white will be 6204.63.9010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 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 https://hts.usitc.gov/current. To ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70), which is applicable to textile products, we suggest that you contact the Federal Trade Commission (FTC) for information regarding guidelines for the use of the proposed hangtags and labels. Customs does not issue rulings or decisions interpreting FTC guidelines. The address and website of the FTC follow: Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580 and www.ftc.gov. 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, Steven A. Mack Director National Commodity Specialist Division