N170741 N1 Ruling Active

The tariff classification of women’s tops from China

Issued July 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0060, 6206.40.3030

Headings: 6211, 6206

Product description

Your samples will be returned as requested. Style SP67093 is a woman’s pullover blouse constructed from 95% polyester and 5% spandex woven fabric. The sleeveless garment features a ruffle-covered V-neckline, a self fabric lace-up tie at the front, and overlock stitching at the bottom. Style D66442 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless garment features a ruffle-covered V-neckline and a hemmed bottom. Style SP65400 is a woman’s pullover blouse constructed from 95% polyester and 5% spandex woven fabric. The sleeveless garment features a ruffle-covered round neckline and overlock stitching at the bottom. Style WD66446 is a woman’s bare shoulder top constructed from 100% polyester woven fabric. The garment features a cowl collar with a large self fabric tie at the front, a full front opening secured by five button closures, and a hemmed bottom. Style NB66447 is a woman’s bare shoulder pullover top constructed from 100% polyester woven fabric. The garment features a stand-up collar with a partial back opening secured by three button closures and overlock stitching at the bottom

CBP rationale

The applicable subheading for styles SP67093, D66442, and SP65400 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 applicable subheading for styles WD66446 and NB66447 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

N170741 July 13, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6211.43.0060 Mr. T.C. Li HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of women’s tops from China Dear Mr. Li: In your letter dated June 10, 2011, you requested a tariff classification ruling. Your samples will be returned as requested. Style SP67093 is a woman’s pullover blouse constructed from 95% polyester and 5% spandex woven fabric. The sleeveless garment features a ruffle-covered V-neckline, a self fabric lace-up tie at the front, and overlock stitching at the bottom. Style D66442 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless garment features a ruffle-covered V-neckline and a hemmed bottom. Style SP65400 is a woman’s pullover blouse constructed from 95% polyester and 5% spandex woven fabric. The sleeveless garment features a ruffle-covered round neckline and overlock stitching at the bottom. Style WD66446 is a woman’s bare shoulder top constructed from 100% polyester woven fabric. The garment features a cowl collar with a large self fabric tie at the front, a full front opening secured by five button closures, and a hemmed bottom. Style NB66447 is a woman’s bare shoulder pullover top constructed from 100% polyester woven fabric. The garment features a stand-up collar with a partial back opening secured by three button closures and overlock stitching at the bottom The applicable subheading for styles SP67093, D66442, and SP65400 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. The applicable subheading for styles WD66446 and NB66447 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

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