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N259285 N2 Ruling Active

The tariff classification of a woman’s blouse from China

Issued December 9, 2014 by U.S. Customs and Border Protection.

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N2 N259285 (December 9, 2014)

Tariff classification

HTS codes: 6211.42.0056

Headings: 6211

Product description

Your sample will be returned. Style 353533 is a woman’s top constructed from 100% cotton woven fabric. The garment extends from the shoulders to the upper thigh area and features a deep V-neckline, short voluminous sleeves, side slits, and a stitched bottom. In your letter, you refer to style 353533 as a beach cover-up. However, the garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area. Consequently,

CBP rationale

the applicable subheading for style 353533 will be 6211.42.0056, 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 cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.

Full text

N259285 December 9, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Linda Diamant Ann Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of a woman’s blouse from China Dear Ms. Diamant: In your letter dated November 4, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 353533 is a woman’s top constructed from 100% cotton woven fabric. The garment extends from the shoulders to the upper thigh area and features a deep V-neckline, short voluminous sleeves, side slits, and a stitched bottom. In your letter, you refer to style 353533 as a beach cover-up. However, the garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area. Consequently, the applicable subheading for style 353533 will be 6211.42.0056, 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 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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