N236034 N2 Ruling Active

The tariff classification of a woman’s top from India

Issued December 18, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0060

Headings: 6211

Product description

Your sample will be returned as requested. Style FL23403 is a woman’s top constructed from 100% rayon woven fabric. The sleeveless garment features a scoop neckline, a full front opening secured by five button closures, and a hemmed bottom. The blouse measures less than 2 ½ inches at the shoulder seams.

CBP rationale

The applicable subheading for style FL23403 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

N236034 December 18, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Debra Dudzinski LF USA, Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s top from India Dear Ms. Dudzinski: In your letter dated November 21, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style FL23403 is a woman’s top constructed from 100% rayon woven fabric. The sleeveless garment features a scoop neckline, a full front opening secured by five button closures, and a hemmed bottom. The blouse measures less than 2 ½ inches at the shoulder seams. The applicable subheading for style FL23403 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, Thomas J. Russo Director National Commodity Specialist Division

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