The tariff classification of an upper body garment from Vietnam

N354415 October 15, 2025 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 9903.02.69 Richard Recupero Lt Apparel Group 101 Crawfords Corner Road, Suite 2402 Holmdel, NJ 07733 RE: The tariff classification of an upper body garment from Vietnam Dear Mr. Recupero: In your letter dated September 30, 2025, you requested a tariff classification ruling. Photographs were submitted for our review. Style AG11580 is a girl’s upper body garment composed of 100 percent cotton 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 round neckline, long hemmed sleeves, a curved bottom with side slits at the hem and a printed floral design on the front. The applicable subheading for style AG11580 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 general rate of duty will be 19.7 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 6106.10.0010, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division