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N253945 N2 Ruling Active

The tariff classification of a woman’s top from India

Issued June 18, 2014 by U.S. Customs and Border Protection.

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N2 N253945 (June 18, 2014)

Tariff classification

HTS codes: 6211.42.0056

Headings: 6211

Product description

Your sample will be returned as requested. Style 23401095 is a woman’s top constructed from 100% cotton woven fabric. The fully-lined top features a hood, long sleeves with button cuffs, two pockets at the chest, two pockets below the waist, a full front opening secured by six button closures, and a shirttail bottom. You requested classification of style 23401095 as a jacket under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS). The correct classification of this style is under heading 6211, HTSUS, as a shirt. The garment is commercially known as a shirt-jacket, a hybrid garment, which lacks sufficient characteristics to be considered a jacket. Consequently,

CBP rationale

the applicable subheading for style 23401095 will be 6211.42.0056, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.

Full text

N253945 June 18, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street STE 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s top from India Dear Ms. Stemley: In your letter dated May 14, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 23401095 is a woman’s top constructed from 100% cotton woven fabric. The fully-lined top features a hood, long sleeves with button cuffs, two pockets at the chest, two pockets below the waist, a full front opening secured by six button closures, and a shirttail bottom. You requested classification of style 23401095 as a jacket under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS). The correct classification of this style is under heading 6211, HTSUS, as a shirt. The garment is commercially known as a shirt-jacket, a hybrid garment, which lacks sufficient characteristics to be considered a jacket. Consequently, the applicable subheading for style 23401095 will be 6211.42.0056, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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