The tariff classification of a woman’s upper body garment from China
Issued March 11, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6206.40.3030
Headings: 6206
GRI rules applied: GRI 3(b)
Product description
The submitted sample will be returned to you as requested. Style SPDI1008 is a woman’s upper body garment composed of knit and woven components. The garment gives the appearance of two garments. The woven exterior of the garment which consists of the front panels, collar and back panel is constructed from 100 percent polyester fabric. The knitted portion consists of the sleeves, a back panel, front panels and front plackets which are constructed from 55 percent linen and 45 percent cotton fabric. The garment features short sleeves, a shawl-like collar and a full front opening secured by eleven buttons. The knitted portion is permanently attached to the woven component at the front placket and neckline. Because the garment is constructed of both knit and woven components it is considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, because the entire front of the garment consists of the woven fabric, that is the component which imparts the essential character to the garment. The garment will be classified in Chapter 62 under the heading for blouses, of man-made fibers.
CBP rationale
The applicable subheading for style SPDI1008 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s.
Full text
N096760 March 11, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Sandy Tochterman Product Development International 1450 Broadway #1204 New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Tochterman: In your letter received on March 8, 2010, you requested a tariff classification ruling on behalf of Buckle. The submitted sample will be returned to you as requested. Style SPDI1008 is a woman’s upper body garment composed of knit and woven components. The garment gives the appearance of two garments. The woven exterior of the garment which consists of the front panels, collar and back panel is constructed from 100 percent polyester fabric. The knitted portion consists of the sleeves, a back panel, front panels and front plackets which are constructed from 55 percent linen and 45 percent cotton fabric. The garment features short sleeves, a shawl-like collar and a full front opening secured by eleven buttons. The knitted portion is permanently attached to the woven component at the front placket and neckline. Because the garment is constructed of both knit and woven components it is considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, because the entire front of the garment consists of the woven fabric, that is the component which imparts the essential character to the garment. The garment will be classified in Chapter 62 under the heading for blouses, of man-made fibers. The applicable subheading for style SPDI1008 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 26.9 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 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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