N274182 N2 Ruling Active

The tariff classification of a women’s upper body garment from China

Issued April 20, 2016 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 JMC55116 is a women’s upper body garment. The garment is constructed from 91% polyester and 9% spandex knit fabric. The garment is coated on its outer surface with a plastics material. The coating does not completely obscure the underlying fabric. The garment is lined and features a shawl collar, full front opening with no means of closure and a hemmed bottom.

CBP rationale

The applicable subheading for style JMC55116 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

N274182 April 20, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women’s upper body garment from China Dear Mr. Kim: In your letter dated March 9, 2015, you requested a tariff classification ruling. Your sample will be returned, as requested. Style JMC55116 is a women’s upper body garment. The garment is constructed from 91% polyester and 9% spandex knit fabric. The garment is coated on its outer surface with a plastics material. The coating does not completely obscure the underlying fabric. The garment is lined and features a shawl collar, full front opening with no means of closure and a hemmed bottom. The applicable subheading for style JMC55116 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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