The tariff classification of scrub tops and pants from Vietnam

N360307
April 23, 2026
CLA-2-62:OT:RR:NC:N3:360
CATEGORY: Classification
TARIFF NO.: 6204.63.9009; 6211.43.1059
Hyunwook Cho Daewon Customs Service Company Room No. 226 Geumcheon-gu, Seoul 08588 South Korea RE: The tariff classification of scrub tops and pants from Vietnam Dear Mr. Cho: In your letter dated April 2, 2026, you requested a tariff classification ruling on behalf of your client, Double N International, Inc. Your submitted samples will be retained by this office. Style T-1000 is a unisex scrub top constructed from 65% polyester and 35% cotton woven fabric. The pullover style garment features a V-neckline, short sleeves, a single pocket at the left chest area, pockets below the waist, side vents, and a hemmed bottom. Style P-5000 is a pair of unisex scrub trousers constructed from 65% polyester and 35% cotton woven fabric. The pull-on pants feature a functional drawstring threaded throughout the elasticized waistband, a single pocket in the back, two side pockets, a double pocket on the right thigh, a single pocket on the left thigh, and hemmed leg openings. The applicable subheading for style T-1000 will be 6211.43.1059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Designed for use in hospitals, clinics, laboratories or contaminated areas. The general rate of duty will be 16 percent ad valorem. The applicable subheading for style P-5000 will be 6204.63.9009, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s: Designed for use in hospitals, clinics, laboratories or contaminated areas. The general rate of duty will be 28.6 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 Kimberly Rackett at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division