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The tariff classification of a woman’s upper body garment from China
Issued September 21, 2016 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N278534 (September 21, 2016)
Tariff classification
HTS codes: 6211.43.0078
Headings: 6211
Product description
Your sample will be returned as requested. Item 158306 is a woman’s upper body garment constructed from 100% polyester woven fabric. The garment extends below the waist and covers the shoulders, the back, the front, and the arms. The garment features a round neckline and an unsecured full front opening. In your letter, you describe two production scenarios for this garment. In scenario A, the garment would feature a single button below the shoulder on both sides to allow the wearer to either form sleeves or to wear the garment loosely. In scenario B, three or four inch seams would be sewn on both sides to form permanent sleeves. Although you requested classification of scenario B under heading 6214, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211. Consequently,
CBP rationale
the applicable subheading for both production scenarios of item 158306 will be 6211.43.0078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202.
Full text
N278534 September 21, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Dr., MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Nabors: In your letter dated July 29, 2016, you requested a tariff classification ruling. Your sample will be returned as requested. Item 158306 is a woman’s upper body garment constructed from 100% polyester woven fabric. The garment extends below the waist and covers the shoulders, the back, the front, and the arms. The garment features a round neckline and an unsecured full front opening. In your letter, you describe two production scenarios for this garment. In scenario A, the garment would feature a single button below the shoulder on both sides to allow the wearer to either form sleeves or to wear the garment loosely. In scenario B, three or four inch seams would be sewn on both sides to form permanent sleeves. Although you requested classification of scenario B under heading 6214, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for both production scenarios of item 158306 will be 6211.43.0078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
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