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

N332774 May 31, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6110.30.3059; 6114.30.1020 Ms. Angie McDaniel Sugartown Worldwide, LLC 752 S. Victory DriveLyons, GA 30436United States RE: The tariff classification of women’s upper body garments from Taiwan and Vietnam Dear Ms. McDaniel: In your letter dated May 5, 2023, you requested a tariff classification ruling.  As requested, your samples are being returned. Style 011187 is a women’s sleeveless, form fitting upper body garment constructed from 78 percent polyester and 22 percent spandex knit fabric.  The outer surface of the garment’s fabric measures more than nine stitches per two centimeters measured in the direction the stitches were formed.  The garment features a self-fabric stand up collar, a partial zipper opening beginning at the neckline, and a hemmed bottom that reaches to the waist all the way around. Style 009749 is a women’s racerback styled garment constructed from 79 percent polyester and 21 percent spandex knit fabric.  The sleeveless top extends below the waist and features a deep V-styled front neckline, 1½ inch shoulder straps, oversized armholes, a built-in shelf bra with removable cups that are sewn onto the top portion of the garment, contrasting color side inserts, and a small rubber logo at the front left above the straight hemmed bottom. Style 008600 is a women’s blouse constructed from 68 percent rayon and 32 percent polyester knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions.  The sleeveless loose-fitting garment extends below the waist and features a U-shaped front neckline, and a small rubber logo at the front left above the straight hemmed bottom.   Style 013317 is a women’s racerback styled garment constructed from 96 percent polyester and 4 percent spandex knit fabric. The sleeveless top extends to below the waist and features a U-shaped front neckline, oversized armholes, self-fabric capping at the neckline and armholes, 1 inch shoulder straps, a built-in shelf bra with removable cups that are sewn onto the top portion of the garment, and a small rubber logo at the front left above the straight hemmed bottom. Style 009745 is a women’s form fitting top constructed from 79 percent polyester and 21 percent spandex knit fabric.  The sleeveless top covers the bust and features self-fabric shoulder straps measuring less than one-inch in width to form a crisscross pattern at the back, a sewn-on ruffle that borders the top of the garment, and a built-in shelf bra with removable molded cups.  The garment extends to the waist and features a straight hemmed bottom. The applicable subheading for style 008600 will be 6106.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem. The applicable subheading for styles 009745, 009749 and 013317 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 011187 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other.  The rate of duty will be 32 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division