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N240235 N2 Ruling Active

The tariff classification of a woman’s top from India

Issued April 30, 2013 by U.S. Customs and Border Protection.

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N2 N240235 (April 30, 2013)

Tariff classification

HTS codes: 6211.42.0081

Headings: 6211

Product description

Your sample will be returned as requested. Style 5T7705 is a woman’s pullover style top constructed from alternating vertical panels of 100% cotton woven fabric and 85% cotton and 15% nylon open work fabric. The sleeveless garment features a square neckline, a partial front opening secured by a single button closure, and a hemmed bottom. The top back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. The blouse measures less than 2 ½ inches at the shoulder seams. Although you requested classification of style 5T7705 under subheading 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), this item does not have sufficient blouse features. Consequently,

CBP rationale

the applicable subheading for style 5T7705 will be 6211.42.0081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other.

Full text

N240235 April 30, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Lynda Serafin Abercrombie & Fitch 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s top from India Dear Ms. Serafin: In your letter dated March 19, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style 5T7705 is a woman’s pullover style top constructed from alternating vertical panels of 100% cotton woven fabric and 85% cotton and 15% nylon open work fabric. The sleeveless garment features a square neckline, a partial front opening secured by a single button closure, and a hemmed bottom. The top back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. The blouse measures less than 2 ½ inches at the shoulder seams. Although you requested classification of style 5T7705 under subheading 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), this item does not have sufficient blouse features. Consequently, the applicable subheading for style 5T7705 will be 6211.42.0081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other. The rate of duty will be 8.1 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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