N287261 N2 Ruling Active

The tariff classification of a woman’s top from China

Issued July 6, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.1060

Headings: 6211

Product description

Your sample will be returned. Style SC8419 is a woman’s top constructed from 63% polyester, 33% rayon, and 4% spandex woven fabric. The pullover style top features an asymmetrical neckline, a partial zipper closure at the right side seam, and a peplum-like bottom. Although the garment lacks left shoulder coverage, there are two straps at the right shoulder, both measuring less than 2 ½ inches in width. The top extends from the shoulders to the hip area.

CBP rationale

The applicable subheading for style SC8419 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, exluded from heading 6206.

Full text

N287261 July 6, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Maureen Metzinger Lord and Taylor LLC 15 West 38th Street New York, NY 10018 RE: The tariff classification of a woman’s top from China Dear Ms. Metzinger: In your letter dated June 8, 2017, you requested a tariff classification ruling. Your sample will be returned. Style SC8419 is a woman’s top constructed from 63% polyester, 33% rayon, and 4% spandex woven fabric. The pullover style top features an asymmetrical neckline, a partial zipper closure at the right side seam, and a peplum-like bottom. Although the garment lacks left shoulder coverage, there are two straps at the right shoulder, both measuring less than 2 ½ inches in width. The top extends from the shoulders to the hip area. The applicable subheading for style SC8419 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, exluded 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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