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N301676 N3 Ruling Active

The tariff classification of a woman’s top from China

Issued November 30, 2018 by U.S. Customs and Border Protection.

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N3 N301676 (November 30, 2018)

Tariff classification

HTS codes: 6206.40.3030

Headings: 6206

Product description

Your sample will be retained by this office. Style 12402 is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features a round neckline, ¾ length sleeves, a full front opening secured by six button closures, and a self-fabric tie at the front, allowing the wearer to create a partial tightenting at the waist area.

CBP rationale

The applicable subheading for style 12402 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s.

Full text

N301676 November 30, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Janice Hu ZZ Fashion Corp. 7210 Dominion Circle City of Commerce, CA 90040 RE: The tariff classification of a woman’s top from China Dear Ms. Hu: In your letter dated November 6, 2018, you requested a tariff classification ruling. Your sample will be retained by this office. Style 12402 is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features a round neckline, ¾ length sleeves, a full front opening secured by six button closures, and a self-fabric tie at the front, allowing the wearer to create a partial tightenting at the waist area. The applicable subheading for style 12402 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (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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