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N248876 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued January 7, 2014 by U.S. Customs and Border Protection.

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N2 N248876 (January 7, 2014)

Tariff classification

HTS codes: 6211.43.0060

Headings: 6211

Product description

Your sample will be returned as requested. Style RSWS4015 is a woman’s pullover-style top composed of both knit and woven components. The inner front panel, the back panel, and the capping at the neckline are constructed of 95% rayon and 5% spandex knit fabric. The outer front panel is constructed of 100% polyester woven fabric. The sleeveless blouse features a round neckline, a hemmed bottom, and shoulder seams measuring less than 2½ inches. The woven fabric imparts the essential character of the garment.

CBP rationale

The applicable subheading for style RSWS4015 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

N248876 January 7, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Marilyn G. Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a woman’s top from China Dear Ms. Santos: In your letter dated December 10, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style RSWS4015 is a woman’s pullover-style top composed of both knit and woven components. The inner front panel, the back panel, and the capping at the neckline are constructed of 95% rayon and 5% spandex knit fabric. The outer front panel is constructed of 100% polyester woven fabric. The sleeveless blouse features a round neckline, a hemmed bottom, and shoulder seams measuring less than 2½ inches. The woven fabric imparts the essential character of the garment. The applicable subheading for style RSWS4015 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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