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

N323691 May 19, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6109.10.0060 Ms. Lesa Hubbard JC Penney 2401 S. Stemmons Freeway Lewisville, Texas 75067 RE: The tariff classification of women’s upper body garments from Vietnam Dear Ms. Hubbard: In your letter dated January 13, 2022, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. The submitted sample is a woman’s 3 piece cardigan and tank set; made up of cardigan item NB-1214-V (v-neckline), NB-1214-C (crew neckline) and item 335801 tank. Item NB-1214-V is a women’s knit shirt constructed from 57 percent cotton, 38 percent poklyester and 5 percent spandex rib knit fabric that measures more than 10 stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a front V-neckline with a full front opening secured with a right-over-left five button closure, long sleeves and a straight hemmed bottom. Item NB-1214-C is a women’s knit shirt constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex rib knit fabric that measures more than 10 stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a front crew neckline with a full front opening secured with a right-over-left six button closure, long sleeves and a straight hemmed bottom. Item 335801 is a women’s sleeveless tank top constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex knit fabric. The garment features a sweetheart neckline, a high rear neckline below the nape of the neck, 2 inch shoulder straps and a straight hemmed bottom. The garment extends from the shoulders to below the waist. The results of the laboratory analysis indicate items NB-1214-C and NB-1214-V are constructed from a 2 x 2 rib knit fabric. Item NB-1214-C has an average stitch count of 26 stitches per 1 centimeter in the horizontal direction (both knit and purl), and 22 stitches in the vertical direction. Item NB-1214-V has an average stitch count of 28 stitches per 1 centimeter in the horizontal direction (both knit and purl), and 21 courses in the vertical direction. The applicable subheading for the items NB-1214-V and NB-1214-C will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 percent ad valorem. The applicable subheading for item 335801 will be 6109.10.0060, HTSUS, which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton. Women’s or girls’: Other: Tank tops: Women’s”. The rate of duty will be 16.5 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 Antoinette Peek-Williams via email at at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division