CBP Ruling N152915 — The tariff classification of a woman’s top from China

Tariff classification

Headings: 6211

Product description

Your sample will be returned as requested. Your submitted sample, style PPRU3352, is a new design of a garment previously ruled upon in N141681. The new design of style PPRU3352 is a “Kensie Girl” brand woman’s sleeveless garment composed of a knitted pullover and a woven top permanently attached at the shoulder seams. The inner portion of the garment is composed of 95% viscose and 5% spandex jersey knit fabric. It extends to the upper thigh area and features a scooped front neckline, a curved rear neckline, narrow shoulder straps, and a flared garment bottom which has an overlock stitch finish. The outer portion of the garment is composed of 100% polyester woven fabric. It extends to the waist in the front and is slightly longer in the back. The outer garment measures less than 2½ inches at the shoulder seam and features a deep V-neckline with a partial opening secured by a six button closure. The woven component imparts the essential character of the garment.

CBP rationale

The applicable subheading for style PPRU3352 will be 6211.43.0060, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206.

Full text

N152915 April 8, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Annette Diamond Liz Claiborne Inc. 2 Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a woman’s top from China Dear Ms. Diamond: In your letter dated March 7, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Your submitted sample, style PPRU3352, is a new design of a garment previously ruled upon in N141681. The new design of style PPRU3352 is a “Kensie Girl” brand woman’s sleeveless garment composed of a knitted pullover and a woven top permanently attached at the shoulder seams. The inner portion of the garment is composed of 95% viscose and 5% spandex jersey knit fabric. It extends to the upper thigh area and features a scooped front neckline, a curved rear neckline, narrow shoulder straps, and a flared garment bottom which has an overlock stitch finish. The outer portion of the garment is composed of 100% polyester woven fabric. It extends to the waist in the front and is slightly longer in the back. The outer garment measures less than 2½ inches at the shoulder seam and features a deep V-neckline with a partial opening secured by a six button closure. The woven component imparts the essential character of the garment. The applicable subheading for style PPRU3352 will be 6211.43.0060, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →