N247335 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued November 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0060, 6109.10.0060

Headings: 6211, 6109

Product description

Your sample will be returned as requested. Style W9A04055 is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s sleeveless top constructed from 100% polyester woven fabric. The garment features a round neckline, a racer-like back, a hemmed bottom, and shoulder straps measuring less than 2½ inches wide. The inner garment is a woman’s tank top constructed of 100% cotton knit fabric. It features a U-shaped neckline in front and back, 1¼ inch wide shoulder straps, and a hemmed bottom.

CBP rationale

The applicable subheading for the outer garment of style W9A04055 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 applicable subheading for the inner garment of style W9A04055 will be 6109.10.0060, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls: Other: Tank tops: Women’s.

Full text

N247335 November 13, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060; 6109.10.0060 Mr. Jerry Armani Mamiye Brothers 1385 Broadway Suite 1800 New York, NY 10018 RE: The tariff classification of a woman’s top from China Dear Mr. Armani: In your letter dated October 25, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style W9A04055 is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s sleeveless top constructed from 100% polyester woven fabric. The garment features a round neckline, a racer-like back, a hemmed bottom, and shoulder straps measuring less than 2½ inches wide. The inner garment is a woman’s tank top constructed of 100% cotton knit fabric. It features a U-shaped neckline in front and back, 1¼ inch wide shoulder straps, and a hemmed bottom. The applicable subheading for the outer garment of style W9A04055 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. The applicable subheading for the inner garment of style W9A04055 will be 6109.10.0060, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls: Other: Tank tops: Women’s. The duty rate will be 16.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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