N165354 N1 Ruling Active

The tariff classification of a woman’s top from Sri Lanka

Issued June 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.42.0056

Headings: 6211

Product description

Your sample will be returned as requested. The submitted sample is a woman’s top constructed from 100% cotton woven fabric. The top features a pointed collar and long sleeves with button cuffs and tabs to allow the wearer to roll up the sleeves. The top has a full front opening secured by seven button closures, a drawstring tie at the waist, two chest pockets with button flaps, two front pockets below the waist, and a hemmed bottom. The garment will be imported as item numbers 011-7598 (petite), 011-7599 (regular), and 011-7600 (plus size). Although you requested classification of the item as a suit-type jacket under 6204.32.2030, the cut and features of the garment are not those of a suit-type jacket. Consequently,

CBP rationale

the applicable subheading for the top will be 6211.42.0056, 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 cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other.

Full text

N165354 June 7, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street STE 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s top from Sri Lanka Dear Ms. Greener: In your letter dated May 6, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample is a woman’s top constructed from 100% cotton woven fabric. The top features a pointed collar and long sleeves with button cuffs and tabs to allow the wearer to roll up the sleeves. The top has a full front opening secured by seven button closures, a drawstring tie at the waist, two chest pockets with button flaps, two front pockets below the waist, and a hemmed bottom. The garment will be imported as item numbers 011-7598 (petite), 011-7599 (regular), and 011-7600 (plus size). Although you requested classification of the item as a suit-type jacket under 6204.32.2030, the cut and features of the garment are not those of a suit-type jacket. Consequently, the applicable subheading for the top will be 6211.42.0056, 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 cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The rate of duty will be 8.1 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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