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The tariff classification of a woman’s upper body garment from India
Issued March 15, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N283411 (March 15, 2017)
Tariff classification
HTS codes: 6211.43.1078
Headings: 6211
Product description
Your sample will be returned as requested. Style 26135 is a woman’s upper body garment constructed from 100% rayon woven fabric. The garment extends below the hips and covers the shoulders, the back, the front, and the arms. The garment features an unsecured full front opening and a hemmed bottom. Although you requested classification under subheading 6214.40.0000, 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 style 26135 will be 6211.43.1078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202.
Full text
N283411 March 15, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1078 Ms. Angie McDaniel Oxford Industries, Inc. 555 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of a woman’s upper body garment from India Dear Ms. McDaniel: In your letter dated February 7, 2017, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. Your sample will be returned as requested. Style 26135 is a woman’s upper body garment constructed from 100% rayon woven fabric. The garment extends below the hips and covers the shoulders, the back, the front, and the arms. The garment features an unsecured full front opening and a hemmed bottom. Although you requested classification under subheading 6214.40.0000, 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 style 26135 will be 6211.43.1078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: 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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