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N284721 N2 Ruling Active

The tariff classification of a woman’s garment from India

Issued April 20, 2017 by U.S. Customs and Border Protection.

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N2 N284721 (April 20, 2017)

Tariff classification

HTS codes: 6211.42.1081

Headings: 6211

Product description

Your sample will be returned as requested. Style PWS102861 is a woman’s sleeveless poncho constructed from 61% cotton and 39% viscose woven fabric. The pullover-style garment covers the wearer’s elbows and reaches the waist. Although you requested classification of style PWS102861 under subheading 6202.12.2050, 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 PWS102861 will be 6211.42.1081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other.

Full text

N284721 April 20, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.1081 Mr. David Andrews Jill Acquisition, LLC 4 Batterymarch Park Suite 400 Quincy, MA 02169 RE: The tariff classification of a woman’s garment from India Dear Mr. Andrews: In your letter dated March 22, 2017, you requested a tariff classification ruling. Your sample will be returned as requested. Style PWS102861 is a woman’s sleeveless poncho constructed from 61% cotton and 39% viscose woven fabric. The pullover-style garment covers the wearer’s elbows and reaches the waist. Although you requested classification of style PWS102861 under subheading 6202.12.2050, 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 PWS102861 will be 6211.42.1081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other. The rate of duty will be 8.1 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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