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

N328530 October 19, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6110.20.2079 Ms. Krisanne Stecklair Geodis 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s upper body garments from Vietnam Dear Ms. Stecklair: In your letter dated September 30, 2022, you requested a tariff classification for women’s upper body garments, on behalf of your client, QVC. As requested, your samples will be returned. Style S 55425/Item A588159 is a women’s cardigan constructed from 96 percent cotton and 4 percent spandex slub knit fabric. Due to the construction of the garment, the stitches cannot be counted. The cardigan features a self-fabric sewn-on placket beginning at the neck and continuing down the front panel, a full front opening without a means of closure, ¾ sleeves with self-fabric cuffs and a self-fabric sewn-on bottom that reaches to below the waist all the way around. Style S 56535/Item A575186 is a women’s blouse composed of 58 percent cotton, 37 percent modal, 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a crew neckline, short sleeves, and a straight, hemmed bottom. Style S 55430/Item A565674 is a 2 pack of women’s blouses all composed of 57 percent cotton, 38 percent rayon, 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. Garment A is a loose-fitting garment that extends from the shoulders to below the waist and features a crew neckline, ¾ inch sleeves and a straight, hemmed bottom. Garment B is a loose-fitting garment that extends from the shoulders to below the waist and features a V-neckline, ¾ inch sleeves and a straight, hemmed bottom. Based on the appearance of the garments as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find style S56535/Item A575186 and style S55430/Item A565674 consist of loose-fitting blouses of heading 6106, HTSUS. The applicable subheading for Style S 55425/Item A588159 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style S 56535/Item A575186 and Style S 55430/Item A565674 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 rate of duty will be 19.7 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division