N260845 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued August 10, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.42.0056

Headings: 6211

Product description

The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style A266203 is a woman’s pullover-style sleeveless top composed of two garments permanently attached at the neckline, armholes, and side seams. The inner garment is constructed from 93% polyester and 7% spandex knit fabric; the outer garment is constructed from 100% cotton fabric. Our laboratory analysis indicates that the outer garment of the top is constructed of open work construction. The top features a round neckline, a partial opening with a single button closure at the back, a partial zipper closure at the left side seam, and shoulder straps measuring less than 2 ½ inches in width. The cotton open work component imparts the essential character of the garment.

CBP rationale

The applicable subheading for style A266203 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

N260845 August 10, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a woman’s top from China Dear Ms. Purcell: In your letter dated January 12, 2015, you requested a tariff classification ruling. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style A266203 is a woman’s pullover-style sleeveless top composed of two garments permanently attached at the neckline, armholes, and side seams. The inner garment is constructed from 93% polyester and 7% spandex knit fabric; the outer garment is constructed from 100% cotton fabric. Our laboratory analysis indicates that the outer garment of the top is constructed of open work construction. The top features a round neckline, a partial opening with a single button closure at the back, a partial zipper closure at the left side seam, and shoulder straps measuring less than 2 ½ inches in width. The cotton open work component imparts the essential character of the garment. The applicable subheading for style A266203 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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