CBP Ruling N331583 — The tariff classification of women’s one-piece garment from Vietnam

Tariff classification

Headings: 6113

Product description

Your sample will be returned as requested. Style CL000J16803 is a women’s one-piece garment. It is composed of cellular polyurethane plastic material with a backing of polyester knit fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The garment is lined. The upper portion of the garment features a notched collar, long sleeves and a full front opening secured by two decorative non-functional buttons. The lower portion of the garment features two faux flap pockets below the waist and attached skort that extends to the upper thigh. Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for Style CL000J16803 will be 6113.00.1012, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other.

Full text

N331583 March 24, 2023 CLA-2-61:OT:RR:NC:N3 348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Charles Spoto Alba Wheels Up International LLC 1 E Lincoln AveValley Stream, NY 11580 RE: The tariff classification of women’s one-piece garment from Vietnam Dear Mr. Spoto: In your letter dated March 16, 2023, on behalf of your client, Alice + Olivia, LLC., you requested a tariff classification ruling. Your sample will be returned as requested. Style CL000J16803 is a women’s one-piece garment. It is composed of cellular polyurethane plastic material with a backing of polyester knit fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The garment is lined. The upper portion of the garment features a notched collar, long sleeves and a full front opening secured by two decorative non-functional buttons. The lower portion of the garment features two faux flap pockets below the waist and attached skort that extends to the upper thigh. Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style CL000J16803 will be 6113.00.1012, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8 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 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 Rosemarie Hayward at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →