N278968 N2 Ruling Active

The tariff classification of women’s tops from Indonesia

Issued September 30, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.1060

Headings: 6211

Product description

Your samples will be returned as requested. Style 134435 is a woman’s pullover style top constructed from 100% rayon woven fabric. The garment features short sleeves, a round neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare. Style 158424 is a woman’s pullover style top constructed from 100% polyester woven fabric. The garment features short sleeves, a V-neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare.

CBP rationale

The applicable subheading for styles 134435 and 158424 will be 6211.43.1060, 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 man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206.

Full text

N278968 September 30, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of women’s tops from Indonesia Dear Ms. Nabors: In your letter dated August 8, 2016, you requested a tariff classification ruling. Your samples will be returned as requested. Style 134435 is a woman’s pullover style top constructed from 100% rayon woven fabric. The garment features short sleeves, a round neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare. Style 158424 is a woman’s pullover style top constructed from 100% polyester woven fabric. The garment features short sleeves, a V-neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare. The applicable subheading for styles 134435 and 158424 will be 6211.43.1060, 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 man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. 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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