The tariff classification of women’s tops from China
Issued May 8, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.1060, 6206.40.3030
Product description
Your samples will be retained for our files. Style 14647 is a woman’s pullover style top constructed from 100% polyester woven fabric. The sleeveless garment features a V-neckline and full elasticized tightening at the bottom. Style 17304 is a woman’s pullover style top constructed from 100% rayon woven fabric. The garment features a V-neckline, long sleeves with button cuffs, a partial gathering at the bottom of the front panels, and a shirt-tail bottom on the back panel.
CBP rationale
The applicable subheading for style 14647 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 applicable subheading for style 17304 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s.
Full text
N296173 May 8, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060; 6206.40.3030 Ms. Janice Hu ZZ Fashion Corp 7210 Dominion Circle City of Commerce, CA 90040 RE: The tariff classification of women’s tops from China Dear Ms. Hu: In your letter dated April 13, 2018, you requested a tariff classification ruling. Your samples will be retained for our files. Style 14647 is a woman’s pullover style top constructed from 100% polyester woven fabric. The sleeveless garment features a V-neckline and full elasticized tightening at the bottom. Style 17304 is a woman’s pullover style top constructed from 100% rayon woven fabric. The garment features a V-neckline, long sleeves with button cuffs, a partial gathering at the bottom of the front panels, and a shirt-tail bottom on the back panel. The applicable subheading for style 14647 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. The applicable subheading for style 17304 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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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