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

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365268 October 14, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6106.20.2010 Ms. Maurine Cecil Western Overseas Corporation 10731 Walker Street, Suite B Cypress, CA 90630 RE: The tariff classification of women’s upper body garments from Vietnam Dear Ms. Cecil: In your letter dated September 21, 2026, you requested a tariff classification ruling on behalf of your client, Careismatic Brands. Your submitted samples will be returned as you requested. Style HH00071 is a women’s blouse constructed from 80 percent polyamide and 20 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-styled neckline; a right front panel that extends across the left front panel and is secured at the left waist via a self-fabric tie; long, hemmed sleeves; and a hemmed bottom. Style MC00083 is a women’s blouse constructed from 80 percent polyester and 20 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 crew neckline of contrasting fabric; short sleeves with contrasting fabric folded over and stitched to the main body fabric to form the sleeve ends; a patch pocket on the left chest; and a straight, hemmed bottom with side slits. Style MC00076 is a women’s jacket constructed from 100 percent polyester fleece knit fabric. The garment features a full front opening with a right-over-left, seven-snap closure; a ribbed knit collar; long sleeves with ribbed knit cuffs; a pocket on the left chest; pockets below the waist; and a ribbed knit waistband. Style ML00039 is a women’s jacket constructed from 73 percent nylon and 27 percent spandex knit fabric. The garment features a stand-up collar; a full front opening secured with a zippered closure extending to the top of the collar; a free-hanging back yoke with a one-button closure; long sleeves with elasticized cuffs; a zippered pocket on the left chest; an adjustable elasticized drawstring with a cord lock through the waist; pockets below the waist secured with flap and button closures; and a hemmed bottom. The garment extends from the shoulders to the hip area. You suggest classification of Styles HH00071 and MC00083 under subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knitted or crocheted sweaters, pullovers, and similar garments of man-made fibers. We disagree. In accordance with Chapter 61, Note 4, HTSUS, these garments are more specifically provided for elsewhere in the tariff schedule. You also suggest classification of Styles MC00076 and MC00039 under subheading 6102.30.2010, HTSUS, which provides for women’s knitted or crocheted anoraks, windbreakers, and similar garments of man-made fibers. We agree. The applicable subheading for Styles HH00071 and MC00083 will be 6106.20.2010, HTSUS, which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The general rate of duty will be 32 percent ad valorem. The applicable subheading for Styles MC00076 and ML00039 will be 6102.30.2010, HTSUS, which provides for: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division