The tariff classification of a woman’s top from India
Issued April 18, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.1091
Headings: 6211
Product description
Your sample will be returned. Style W26-26073-1603 is a woman’s top constructed from 100% polyester woven fabric. The garment features a deep V-neckline and adjustable shoulder straps measuring less than 2½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top extends from the shoulders to the waist area. You requested classification of style W26-26073-1603 as a top under heading 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS). However, because of the features and the cut of the garment,
CBP rationale
the applicable subheading for style W26-26073-1603 will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.
Full text
N331946 April 18, 2023 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1091 Richard Wortman GDLSK LLP 707 Wilshire Blvd Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of a woman’s top from India Dear Mr. Wortman: In your letter dated March 30, 2023, you requested a tariff classification ruling on behalf of your client, Americhine LLC. Your sample will be returned. Style W26-26073-1603 is a woman’s top constructed from 100% polyester woven fabric. The garment features a deep V-neckline and adjustable shoulder straps measuring less than 2½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top extends from the shoulders to the waist area. You requested classification of style W26-26073-1603 as a top under heading 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS). However, because of the features and the cut of the garment, the applicable subheading for style W26-26073-1603 will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. 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 at https://hts.usitc.gov/current At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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