N236036 N2 Ruling Active

The tariff classification of a woman’s top from India

Issued December 28, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0091

Headings: 6211

Product description

Your sample will be returned as requested. Style FL23402 is a woman’s pullover style top constructed from 100% rayon woven fabric. The sleeveless garment features self-fabric ties at the neckline and at the waist, a hemmed bottom, and adjustable spaghetti straps at the shoulders, exposing the upper back. Although you requested classification of style FL23402 under subheading 6211.43.0060, the item features insufficient coverage to be considered a blouse, shirt, shirt-blouse, sleeveless tank style, or similar upper body garment excluded from heading 6206. Consequently,

CBP rationale

the applicable subheading for style FL23402 will be 6211.43.0091, 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: Other.

Full text

N236036 December 28, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0091 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 FL23402 is a woman’s pullover style top constructed from 100% rayon woven fabric. The sleeveless garment features self-fabric ties at the neckline and at the waist, a hemmed bottom, and adjustable spaghetti straps at the shoulders, exposing the upper back. Although you requested classification of style FL23402 under subheading 6211.43.0060, the item features insufficient coverage to be considered a blouse, shirt, shirt-blouse, sleeveless tank style, or similar upper body garment excluded from heading 6206. Consequently, the applicable subheading for style FL23402 will be 6211.43.0091, 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: Other. 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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