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N232097 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued September 19, 2012 by U.S. Customs and Border Protection.

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N2 N232097 (September 19, 2012)

Tariff classification

HTS codes: 6206.10.0040

Headings: 6206

Product description

Your sample will be returned as requested. Style AMK068 is a woman’s sleeveless blouse composed of knit and woven components. The top portion of the front panel, the center portion of the front panel, and the self-fabric tie are constructed from 100% silk woven fabric. The remainder of the garment is constructed from 95% rayon and 5% spandex knit fabric. The blouse features a V-neckline, a self-fabric tie at the waist, and a hemmed bottom. Since the blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for style AMK068 will be 6206.10.0040, 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

N232097 September 19, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.10.0040 Ms. Melissa Fox Vandegrift Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a woman’s top from China Dear Ms. Fox: In your letter dated August 21, 2012, you requested a tariff classification ruling on behalf of Tellas LTD. Your sample will be returned as requested. Style AMK068 is a woman’s sleeveless blouse composed of knit and woven components. The top portion of the front panel, the center portion of the front panel, and the self-fabric tie are constructed from 100% silk woven fabric. The remainder of the garment is constructed from 95% rayon and 5% spandex knit fabric. The blouse features a V-neckline, a self-fabric tie at the waist, and a hemmed bottom. Since the blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style AMK068 will be 6206.10.0040, 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, Thomas J. Russo Director National Commodity Specialist Division

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