The tariff classification of women’s tops from Bangladesh or Vietnam

N361012May 21, 2026CLA-2-62:OT:RR:NC:N3:360
CATEGORY: Classification
TARIFF NO.: 6211.43.1059; 6211.43.1078; 6211.43.1076
Maurine V. CecilWestern Overseas Corporation10731 Walker StreetSignal Hill, CA 90755RE: The tariff classification of women’s tops from Bangladesh or VietnamDear Ms. Cecil:In your letter dated
April 25, 2026
, you requested a tariff classification ruling on behalf of your client,Careismatic Brands. Your submitted samples will be returned.Style CK00038 is a woman’s scrub top constructed from 78% polyester, 20% rayon, and 2% spandex wovenfabric. The pullover garment features a V-neckline, short sleeves, a single pocket at the left chest area, apocket below the waist, and a hemmed bottom.Style MC00007 is a woman’s garment constructed from both knit and woven components. The collar,neckline panel, outer portion of the sleeves, pockets, and center back panel are constructed from 100%polyester knit fabric. The balance of the garment is constructed from 100% polyester woven fabric. Thepullover style garment features a stand-up collar, a partial front opening secured by a zipper closure, pocketsbelow the waist, long sleeves with elasticized cuffs, and an elasticized hemmed bottom. Because the garmentis constructed from both knit and woven components, neither the knit fabric nor the woven fabric imparts theessential character. The garment will be classified in accordance with the General Rules of Interpretation(GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of theUnited States (HTSUS).Style MC00010 is a women’s sleeveless vest constructed from 100% polyester woven fabric. The vestfeatures a full front opening with a zipper closure, a stand-up collar, pockets below the waist, and anelasticized hemmed bottom.The applicable subheading for style CK00038 will be 6211.43.1059, 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 fromheading 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 MC00007 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 general rate of duty will be 16 percent advalorem. The applicable subheading for style MC00010 will be 6211.43.1076, HTSUS, which provides for Track suits,ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other:Vests: Other. The general rate of duty will be 16 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kimberly Rackett at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division