The tariff classification of women’s garments from China
Issued October 19, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.1091
Headings: 6211
Product description
Your samples will be returned as requested. Item code 966518 is comprised of three samples of women’s garments constructed from 100% polyester woven fabric. The garments extend below the waist, and cover the wearer’s shoulders, back, and arms. Two of the garments feature a full front opening with no means of closure, and the third is a pullover style garment with an opening at the neckline. Item codes 966519 and 966520 are comprised of three samples each, all constructed from 100% polyester woven fabric. The garments are rectangular in shape with two holes in the middle, allowing the wearer to place arms through it, leaving the wearer’s arms bare. The garments extend below the waist, feature full front openings with no means of closure, and cover the wearer’s shoulders and back. In your letter, you requested classification of item code 966518 as beach cover-ups under subheading 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS). However, based upon the styling, length, and coverage provided by the garments, which allows the wearer to appear in public outside the beach or pool area, the garments are properly classified in heading 6211. You also requested classification of item codes 966519 and 966520 as scarves under subheading 6214.30.0000, HTSUS. Such garments are typically designed to cover the wearer’s shoulders and do not extend beyond the upper body. Item codes 966519 and 966520 reach beyond the wearer’s waist and are therefore not classifiable in heading 6214.
CBP rationale
The applicable subheading for item codes 966518, 966519, and 966520 will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.
Full text
N279526 October 19, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1091 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of women’s garments from China Dear Mr. Vu: In your letter dated September 9, 2016, you requested a tariff classification ruling. Your samples will be returned as requested. Item code 966518 is comprised of three samples of women’s garments constructed from 100% polyester woven fabric. The garments extend below the waist, and cover the wearer’s shoulders, back, and arms. Two of the garments feature a full front opening with no means of closure, and the third is a pullover style garment with an opening at the neckline. Item codes 966519 and 966520 are comprised of three samples each, all constructed from 100% polyester woven fabric. The garments are rectangular in shape with two holes in the middle, allowing the wearer to place arms through it, leaving the wearer’s arms bare. The garments extend below the waist, feature full front openings with no means of closure, and cover the wearer’s shoulders and back. In your letter, you requested classification of item code 966518 as beach cover-ups under subheading 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS). However, based upon the styling, length, and coverage provided by the garments, which allows the wearer to appear in public outside the beach or pool area, the garments are properly classified in heading 6211. You also requested classification of item codes 966519 and 966520 as scarves under subheading 6214.30.0000, HTSUS. Such garments are typically designed to cover the wearer’s shoulders and do not extend beyond the upper body. Item codes 966519 and 966520 reach beyond the wearer’s waist and are therefore not classifiable in heading 6214. The applicable subheading for item codes 966518, 966519, and 966520 will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. 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
More rulings on the same tariff codes
The tariff classification of a woman’s top from India
The tariff classification of a woman’s top from India
The tariff classification of a woman’s top from India
The tariff classification of a woman’s top from India
The tariff classification of a four-piece BBQ tool set from China.
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
The tariff classification of a woman’s top from China
The tariff classification of costumes from China
The tariff classification of a unisex hospital gown from China and Vietnam
The tariff classification of costumes from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →