CBP Ruling N048235 — The tariff classification of a woman’s upper body garment from China

Tariff classification

Headings: 6211

GRI rules applied: GRI 3(b)

Product description

The submitted sample will be returned as requested. Style 92122533 is a woman’s upper body garment composed of knit and woven components. The front panels are constructed from 100 percent silk woven fabric. The back panel, sleeves, neck trim, front opening trim and bottom trim are constructed from 80 percent silk and 20 percent cotton knit fabric. The garment features a round neckline, short sleeves and a full front opening secured by one button at the neck. You have indicated that this garment will also be imported under style numbers 92122561, 92122564 and 92122568. The differences are sleeve length and pattern prints. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment will be classified in heading 6206, HTS.

CBP rationale

The applicable subheading for style 92122533 will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suit, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other.

Full text

N048235 January 7, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.49.1090 Ms. Darlene Irish Talbots Import, LLC 1 Talbots Drive Import Department Hingham, MA 02043 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Irish: In your letter dated December 29, 2008, you requested a tariff classification ruling. The submitted sample will be returned as requested. Style 92122533 is a woman’s upper body garment composed of knit and woven components. The front panels are constructed from 100 percent silk woven fabric. The back panel, sleeves, neck trim, front opening trim and bottom trim are constructed from 80 percent silk and 20 percent cotton knit fabric. The garment features a round neckline, short sleeves and a full front opening secured by one button at the neck. You have indicated that this garment will also be imported under style numbers 92122561, 92122564 and 92122568. The differences are sleeve length and pattern prints. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment will be classified in heading 6206, HTS. The applicable subheading for style 92122533 will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suit, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other. The rate of duty will be 1.2 percent. 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 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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