N163303 N1 Ruling Active

The tariff classification of a woman’s top from China

Issued May 24, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.10.0040

Headings: 6206

Product description

Your sample will be returned as requested. Style R1104T15 is a woman’s pullover blouse composed of knit and woven components. The back panel, narrow shoulder area, and capped sleeves are constructed from 97% rayon and 3% spandex knit fabric. The entire front panel, with the exception of a narrow shoulder area, is constructed from 100% silk fully lined woven fabric embellished with a substantial amount of heavy plastic, metal, and fabric decorations. The garment features a round neckline and a partially hemmed and stitched bottom. The woven component imparts the essential character of the garment.

CBP rationale

The applicable subheading for style R1104T15 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste.

Full text

N163303 May 24, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.10.0040 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s top from China Dear Ms. Rago: In your letter dated April 26, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Style R1104T15 is a woman’s pullover blouse composed of knit and woven components. The back panel, narrow shoulder area, and capped sleeves are constructed from 97% rayon and 3% spandex knit fabric. The entire front panel, with the exception of a narrow shoulder area, is constructed from 100% silk fully lined woven fabric embellished with a substantial amount of heavy plastic, metal, and fabric decorations. The garment features a round neckline and a partially hemmed and stitched bottom. The woven component imparts the essential character of the garment. The applicable subheading for style R1104T15 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9 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 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

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