The tariff classification of a woman’s top from China
Issued November 16, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6206.40.3030
Headings: 6206
Product description
Your sample will be retained by this office. Style AL100047896 is a woman’s pullover-style top composed of two garments permanently attached near the bottom. The inner garment is constructed from 95% polyester and 5% spandex knit fabric; the outer garment is constructed from 100% polyester woven fabric. The top features a round neckline, long sleeves with elasticized cuffs, and elasticized tightening just above the bottom of the garment. The woven fabric component imparts the essential character of the garment. Although you requested classification of style AL100047896 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment possesses sufficient coverage to be considered a blouse in the more specific heading of 6206. Consequently,
CBP rationale
the applicable subheading for style AL100047896 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Of man-made fibers: Other: Other: Other: Women’s.
Full text
N301384 November 16, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s top from China Dear Ms. Li: In your letter dated October 22, 2018, you requested a tariff classification ruling. Your sample will be retained by this office. Style AL100047896 is a woman’s pullover-style top composed of two garments permanently attached near the bottom. The inner garment is constructed from 95% polyester and 5% spandex knit fabric; the outer garment is constructed from 100% polyester woven fabric. The top features a round neckline, long sleeves with elasticized cuffs, and elasticized tightening just above the bottom of the garment. The woven fabric component imparts the essential character of the garment. Although you requested classification of style AL100047896 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment possesses sufficient coverage to be considered a blouse in the more specific heading of 6206. Consequently, the applicable subheading for style AL100047896 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: 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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