N300347 N3 Ruling Active

The tariff classification of women’s upper body garments from China.

Issued September 28, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.1078, 3926.20.9050, 6110.30.3059

Headings: 6211, 3926, 6110

Product description

The samples will be returned under separate cover. Style 6050O-1406 is a woman’s upper body garment. The garment is composed of cellular polyurethane plastic material with a backing of viscose rayon woven fabric. The lined garment features long hemmed sleeves and a front opening secured with a zipper closure. The garment extends from the shoulders to the waist. Style 3302O-2538 is a woman’s upper body garment constructed from 100% rayon woven fabric. The jacket features long hemmed sleeves, a round neckline, a full front opening secured with five snap closures, patch pockets with flaps at the chest area and below the waist, drawstring tightening at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area. Style 3446O-2666 is a woman’s cardigan style garment constructed from 81% polyester, 14% rayon and 5% Spandex jacquard knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a round neckline, a full front opening with no means of closure, short sleeves with a ruched trimmed insert and self-fabric cuffs. Additional features include two seamed pockets (one on either side) at the waist and a self-fabric trimmed banded bottom extending to the waist.

CBP rationale

The applicable subheading for style 6050O-1406 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories:…Other: Other, Other. The applicable subheading for style 3302O-2538 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 applicable subheading for style 3446O-2666 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

N300347 September 28, 2018 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050; 6211.43.1078; 6110.30.3059 Linda M. Rasco Metro Customs Brokers Inc. 1 Lincoln Blvd, Ste 202 Rouses Point NY 12979 RE: The tariff classification of women’s upper body garments from China. Dear Ms. Rasco: In your letter dated August 28, 2018, you requested a tariff classification ruling on behalf of your client, Haggar Tribal, Inc. The samples will be returned under separate cover. Style 6050O-1406 is a woman’s upper body garment. The garment is composed of cellular polyurethane plastic material with a backing of viscose rayon woven fabric. The lined garment features long hemmed sleeves and a front opening secured with a zipper closure. The garment extends from the shoulders to the waist. Style 3302O-2538 is a woman’s upper body garment constructed from 100% rayon woven fabric. The jacket features long hemmed sleeves, a round neckline, a full front opening secured with five snap closures, patch pockets with flaps at the chest area and below the waist, drawstring tightening at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area. Style 3446O-2666 is a woman’s cardigan style garment constructed from 81% polyester, 14% rayon and 5% Spandex jacquard knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a round neckline, a full front opening with no means of closure, short sleeves with a ruched trimmed insert and self-fabric cuffs. Additional features include two seamed pockets (one on either side) at the waist and a self-fabric trimmed banded bottom extending to the waist. The applicable subheading for style 6050O-1406 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories:…Other: Other, Other. The rate of duty will be 5% ad valorem. The applicable subheading for style 3302O-2538 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. The applicable subheading for style 3446O-2666 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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