The tariff classification of a woman’s top from China
Issued October 3, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6206.40.3030
Headings: 6206
Product description
Your sample will be returned as requested. Style 294796 is composed of two garments permanently attached. The outer garment is constructed of 100% polyester woven fabric and features a loose-fitting body, a boat-shaped neckline, voluminous ¾ length sleeves, and a knit bottom panel. The sleeveless inner garment is constructed of 67% polyester, 29% rayon, and 4% spandex knit fabric and features a U-shaped front and back neckline. Although you requested classification of style 294796 under 6211.43.0060, the features and the cut the garment are of those of a blouse under heading 6206. Consequently
CBP rationale
the applicable subheading for style 294796 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.
Full text
N232994 October 3, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Maria E. Julia Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a woman’s top from China Dear Ms. Julia: In your letter dated August 24, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style 294796 is composed of two garments permanently attached. The outer garment is constructed of 100% polyester woven fabric and features a loose-fitting body, a boat-shaped neckline, voluminous ¾ length sleeves, and a knit bottom panel. The sleeveless inner garment is constructed of 67% polyester, 29% rayon, and 4% spandex knit fabric and features a U-shaped front and back neckline. Although you requested classification of style 294796 under 6211.43.0060, the features and the cut the garment are of those of a blouse under heading 6206. Consequently the applicable subheading for style 294796 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. 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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