The tariff classification of men’s scrubs from Vietnam

N271404 January 8, 2016 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070; 6203.43.4010 Mr. Jay Park Excel International of NY Corp. 700 Rockaway Turnpikes, Room #401 Lawrence, NY 11559 RE: The tariff classification of men’s scrubs from Vietnam Dear Mr. Park: In your letter dated November 23, 2015, you requested a tariff classification ruling on behalf of your client, I Mar LLC. Your samples will be returned. Style 0103, imported from Vietnam, is a men’s scrub top that is constructed of 77% polyester and 23% rayon woven fabric. The pullover garment features a V neck; a patch pocket on the left chest and a second, smaller patch pocket that extends inside and slightly above this pocket; short, hemmed sleeves; a patch pocket on the left sleeve; and a straight, hemmed bottom. Style 0203, is a pair of men’s scrub pants that is constructed of 77% polyester and 23% rayon woven fabric. Although the submitted sample is marked “Made in Nicaragua,” you indicate that it will be imported from Vietnam. The garment features a fabric enclosed waistband with a tunnel drawstring that ties at the front; seven belt loops; a zippered fly front opening with a button closure on the waistband; two patch pockets at the waist; a coin pocket within the right pocket; a small metal ring that is attached to the bottom of the right waist pocket by means of a woven fabric loop; a patch pocket at the side of the left knee and a smaller patch pocket that extends inside and slightly above this pocket; a right rear patch pocket; and hemmed legs. The applicable subheading for Style 0103 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man–made fibers: other: other: other: other: men’s. The rate of duty will be 29.1 cents per kilogram + 25.9% ad valorem. The applicable subheading for Style 0203 will be 6203.43.4010, HTSUS, which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% 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 on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Maryalice Nowak via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division