N267807 N2 Ruling Active

The tariff classification of a woman’s garment from Sri Lanka

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

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

Your sample will be returned as requested. Style 1618SPE is a one-piece tightly fitted upper body garment that covers the torso extending to the top of the hip area in length. The body and sleeves of the one-piece garment are of a layered fabric construction with an outer surface that is a flat knit 92% polyester and 8% spandex fabric, an inner surface that is a flat knit fabric, and a layer of expanded rubber laminated between the two fabrics. The two side panels are constructed of a 78% nylon and 22% spandex knit fabric. The garment features a stand up collar, partial front opening extending from the collar to the waist secured by a zippered closure, short hemmed sleeves and hemmed leg openings.

CBP rationale

The applicable subheading for style 1618SPE will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.

Full text

N267807 September 10, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Donna Arloro PVH Corp 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s garment from Sri Lanka Dear Ms. Arloro: In your letter dated August 13, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1618SPE is a one-piece tightly fitted upper body garment that covers the torso extending to the top of the hip area in length. The body and sleeves of the one-piece garment are of a layered fabric construction with an outer surface that is a flat knit 92% polyester and 8% spandex fabric, an inner surface that is a flat knit fabric, and a layer of expanded rubber laminated between the two fabrics. The two side panels are constructed of a 78% nylon and 22% spandex knit fabric. The garment features a stand up collar, partial front opening extending from the collar to the waist secured by a zippered closure, short hemmed sleeves and hemmed leg openings. The applicable subheading for style 1618SPE will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 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 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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