N336736

N336736 December 15, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6106.10.0010 Mr. Mathias Jung Hansoll Textile Ltd. 268, Songpa-Daero Seoul Seoul, 05719 South Korea RE: The tariff classification of a women’s crop top and blouses from Vietnam Dear Mr. Jung: In your letter dated November 28, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Style 202311C is a women’s crop top constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex jersey knit fabric. The sleeveless tank style garment features a boat neckline and a V-shaped front hemmed bottom. The top extends from the shoulders to above the waist on both sides and the back; the front reaches slightly below the waist. The garment provides sufficient bust coverage. Style 202311D is a women’s blouse constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex rib knit fabric. The fabric 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 self-fabric deep round neckline, a partial opening with a three-snap closure, short, hemmed sleeves, and a hemmed bottom. Style 202311E is a women’s blouse constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex rib knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sleeveless garment extends from the shoulders to below the waist and features a self-fabric deep round neckline, a partial opening with a three-snap closure, and a hemmed bottom. Style 202311F is a women’s blouse constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex rib knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sleeveless garment extends from the shoulders to below the waist. The reversible tank style blouse features a self-fabric front V-neckline, a round back neckline and a hemmed bottom. Style 202311G is a women’s blouse constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex rib knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting, sleeveless tank style garment extends from the shoulders to below the waist and features a self-fabric deep round neckline and a hemmed bottom. The applicable subheading for style 202311C will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8 percent ad valorem. The applicable subheading for styles 202311D, 202311E, 202311F and 202311G will be 6106.10.0010, 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 at https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division