N342248

N342248 September 19, 2024 CLA-2-61:OT:RR:NC:N1:359 CATEGORY: Classification TARIFF NO.: 6211.42.1075; 6211.43.1078; 6110.30.3059; 6110.30.3053 Maurine Cecil Western Overseas Corporation 10731 Walker St Cypress, CA 90630 RE: The tariff classification of five upper body garments from Vietnam. Dear Ms. Cecil: In your letter dated August 23, 2024, you requested a tariff classification for 5 upper body garments on behalf of your client, Careismatic Brands. As requested, your samples will be returned. In your letter, you request that styles DK343, CK391A, MC384, CK353, and CK354 be classified in the headings for outerwear under 6202, 6102, or 6101, Harmonized Tariff Scheduled of the United States (HTSUS), depending on construction of the garment and whether designed for men or for women. Per information provided in your letter, these garment styles are designed and marketed for use in hospitals and medical clinics. Although you suggest classification as outerwear, the sample garments lack the character and the ability to provide warmth indicative of outerwear jackets. The styling, cut, and features do not support a finding they are outerwear jackets designed for wear over all other clothing for protection against the weather. Style DK343 is a woman’s upper body garment constructed from 100 percent cotton woven fabric.  The unlined garment features a pointed collar, a full front opening secured by six snap button closures, long sleeves with elasticized cuffs, a patch pocket on the left chest, side seam pockets below the waist, and a hemmed bottom. Style CK391A is a woman’s upper body garment constructed from 100 percent polyester woven fabric.  The unlined garment features a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, a partially elasticized waistband, side seam pockets below the waist, and a hemmed bottom. Style MC384 is a woman’s cardigan-style garment constructed from 100 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The unlined cardigan style garment features a stand-up collar; a full front opening secured by a zipper closure; a patch pocket on the upper right side; long hemmed sleeves; two side zippered pockets below the waist (one on either side); and a hemmed bottom that reaches to below the waist. Style CK353 is a woman’s cardigan-style garment constructed from 80 percent polyester and 20 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The unlined cardigan style garment features a V-neck shaped neckline, a full front opening secured by a zipper closure, long sleeves with rib knit cuffs, 2 pockets below the waist (one on either side); and a rib knit banded bottom that reaches to below the waist. Style CK354 is a men’s cardigan-style garment constructed from 80 percent polyester and 20 percent spandex, finely knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The unlined garment features a self-fabric spread collar; a full front opening secured by a zipper closure; long sleeves with self-fabric cuffs; a patch pocket on the left chest; two side seam pockets below the waist; a patch pocket on the inner right chest; and a straight, hemmed bottom. The applicable subheading for style DK343 will be 6211.42.1075, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of Cotton: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem. Although you requested classification of style CK391A under subheading 6202.40.7511, HTSUS, the features and the cut of the garment are of those of 6211 jackets. Consequently, the applicable subheading for style CK391A will be 6211.43.1078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem. The applicable subheading for style MC384 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: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style CKC353 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: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style CK354 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: 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/. 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 Renee Orsat at renee.orsat@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 Renee Orsat at renee.orsat@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division