The tariff classification of scrub tops and pants from Vietnam

N361224May 21, 2026CLA-2-62:OT:RR:NC:N3:348
CATEGORY: Classification
TARIFF NO.: 6204.63.9009; 6211.43.1059
Michelle GarzaMaersk Customs Services Inc955 Hawthorn DriveItasca, IL 60143RE: The tariff classification of scrub tops and pants from VietnamDear Ms. Garza:In your undated letter, received in our office
May 4, 2026
, you requested a tariff classification ruling on,behalf of your client, Lollytogs LLC DBA LT Apparel Group. Your submitted samples will be returned.The submitted sample is a unisex scrub top and trousers. The garments are constructed from 79% polyester,18% rayon, and 3% spandex woven fabric. The pullover garment features a V-neckline, short, hemmedsleeves, pockets below the waist, side vents, and a hemmed bottom. The pull-on trousers feature a functionaldrawstring threaded throughout the elasticized waistband, pockets at the back, side seam pockets, a doublepocket at the right thigh, and hemmed leg openings.Although you suggest the scrub top and trousers are classified under heading 6210, Harmonized TariffSchedule of the United States (HTSUS), the coating is not visible as that term is defined in the tariff.Therefore, heading 6210, HTSUS, does not apply.The applicable subheading for the scrub top 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 ofduty will be 16 percent ad valorem. The applicable subheading for the scrub bottom will be 6204.63.9009, HTSUS, which provides for Women’sor girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and braceoveralls, 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 inhospitals, clinics, laboratories or contaminated areas. The general rate of duty will be 28.6 percent advalorem.
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 Rosemarie Hayward at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division