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The tariff classification of an upper body garment from India.
Issued April 19, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N332145 (April 19, 2023)
Tariff classification
HTS codes: 6106.10.0030
Headings: 6106
Product description
The sample will be returned on a separate cover. Style #14495 identified as “Mini-Emerie Tee,” is a girl’s upper body garment constructed of 100 percent cotton knit fabric that measures at least 10 or more stitches per linear centimeter in both directions, as indicated in your request. The loose-fitting garment extends from the shoulders to below the waist and features a rib knit crew neckline, long sleeves and a curved hemmed bottom. Based on the appearance of the garment as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that style #14495 is a loose-fitting blouse of heading 6106, HTSUS.
CBP rationale
The applicable subheading for style #14495 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.
Full text
N332145 April 19, 2023 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Angie McDaniel Sugartown Worldwide, LLC 752 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of an upper body garment from India. Dear Ms. McDaniel: In your letter dated April 10, 2023, you requested a tariff classification ruling. The sample will be returned on a separate cover. Style #14495 identified as “Mini-Emerie Tee,” is a girl’s upper body garment constructed of 100 percent cotton knit fabric that measures at least 10 or more stitches per linear centimeter in both directions, as indicated in your request. The loose-fitting garment extends from the shoulders to below the waist and features a rib knit crew neckline, long sleeves and a curved hemmed bottom. Based on the appearance of the garment as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that style #14495 is a loose-fitting blouse of heading 6106, HTSUS. The applicable subheading for style #14495 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty will be 19.7 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 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of upper body garments from South Korea
The tariff classification of garments from India
The tariff classification of girls’ garments from Vietnam
The tariff classification of five upper body garments from various countries
The tariff classification of girls’ upper body garments from Vietnam, Cambodia and Indonesia
The tariff classification of a girl’s upper body garment from Indonesia
The tariff classification of women’s and girls’ upper body garments from South Korea
The tariff classification of children’s garments from Bangladesh
The tariff classification of girls’ upper body garments from Turkey
The tariff classification of upper body garments from Vietnam and Cambodia
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