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

N358469 February 11, 2026 CLA-2-61:OT:RR:NC:CEE008:N3:356 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6114.30.1020 Ms. Krisanne Stecklair QVC 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of women’s upper body garments from Vietnam Dear Mr. Ms. Stecklair: In your letter dated February 3, 2026, you requested a tariff classification ruling. Your samples will be retained in our office. Style S 104621 / A722056 is comprised of a short-sleeved garment and a sleeveless garment. Although you identify these items as a set, they are not considered a set for Customs purposes. The short-sleeved garment of Style S 104621 / A722056 is a T-shirt-style blouse constructed from 57 percent cotton, 38 percent modal, and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. The sleeveless garment of Style S 104621 / A722056 is a blouse constructed from 57 percent cotton, 38 percent modal, and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. The loose-fitting garment extends from the shoulders to below the waist and features a U-shaped neckline; a rear neckline that does not fall below the nape of the neck; and a straight, hemmed bottom. Style S 104669 / A717691 is a women’s upper body garment constructed from 95 percent rayon and 5 percent spandex knit fabric. The sleeveless garment features a built-in shelf bra that is securely sewn into the neckline, shoulders, and underarms; a U-shaped front neckline; a rear neckline that falls below the nape of the neck; shoulder straps that measure approximately 2.5 inches in width; and a curved, hemmed bottom. The applicable subheading for both garments of Style S 104621 / A722056 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. The applicable subheading for Style S 104669 / A717691 will be 6114.30.1020, HTSUS, which provides for: Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The general rate of duty will be 28.2 percent ad valorem. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division