The tariff classification of a woman’s upper body garment from Vietnam

N305901 September 6, 2019 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1078 Ms. Victoria Zaleski Pacific Alliance USA Inc. 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a woman’s upper body garment from Vietnam Dear Ms. Zaleski: In your letter dated August 16, 2019, you requested a tariff classification ruling. Your sample will be retained by this office. Style TSMH9WJ298 is a woman’s upper body garment constructed from 97% polyester and 3% elastane woven fabric. The fully-lined garment is cape-like with openings for the arms and features an unsecured full front opening, pockets below the waist, and a hemmed bottom. The applicable subheading for style TSMH9WJ298 will be 6211.43.1078, 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: Jackets and jacket-type garments excluded from heading 6202. The duty rate 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 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division