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N280816 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued December 2, 2016 by U.S. Customs and Border Protection.

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N2 N280816 (December 2, 2016)

Tariff classification

HTS codes: 6211.43.1060

Headings: 6211

Product description

Your sample will be returned as requested. Style 14740 is a woman’s pullover style top constructed from 100% polyester woven fabric. The garment features elbow length sleeves, a round neckline, a hemmed bottom, shoulder straps measuring less than 2 ½ inches in width, 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 style 14740 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

N280816 December 2, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Janice Hu ZZ Fashion Corp. 7210 Dominion Circle City of Commerce, CA 90040 RE: The tariff classification of a woman’s top from China Dear Ms. Hu: In your undated letter, you requested a tariff classification ruling. Your sample will be returned as requested. Style 14740 is a woman’s pullover style top constructed from 100% polyester woven fabric. The garment features elbow length sleeves, a round neckline, a hemmed bottom, shoulder straps measuring less than 2 ½ inches in width, 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 style 14740 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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