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N305478 N3 Ruling Active

The tariff classification of a woman’s top from Vietnam

Issued August 9, 2019 by U.S. Customs and Border Protection.

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N3 N305478 (August 9, 2019)

Tariff classification

HTS codes: 6211.43.1060

Headings: 6211

Product description

Your sample will be retained by this office. Style 207739 is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features a V-neckline, sleeves that extend from just below the shoulders to the wrist area, leaving the shoulders exposed, and a hemmed bottom.

CBP rationale

The applicable subheading for style 207739 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.

Full text

N305478 August 9, 2019 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS4202 Plano, TX 75024 RE: The tariff classification of a woman’s top from Vietnam Dear Ms. Nabors: In your letter dated July 26, 2019, you requested a tariff classification ruling. Your sample will be retained by this office. Style 207739 is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features a V-neckline, sleeves that extend from just below the shoulders to the wrist area, leaving the shoulders exposed, and a hemmed bottom. The applicable subheading for style 207739 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 duty rate 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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