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N332326 N3 Ruling Active

The tariff classification of woman’s upper body garment from Bangladesh

Issued April 26, 2023 by U.S. Customs and Border Protection.

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N3 N332326 (April 26, 2023)

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

Product description

Your sample will be retained, as requested. Style 991071037 is a woman’s upper body garment composed of 65 percent polyester, 35 percent cotton knit fabric that is napped on the inside surface. The outer surface of the garment’s fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sweatshirt style garment features a ribbed crew neckline, long sleeves with rib-knit cuffs, a rib knit bottom with side seam slits and a slightly longer back panel.

CBP rationale

The applicable subheading for style 991071037 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.

Full text

N332326 April 26, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Sally Gifford Geodis USA, LLC 5101 S Broad St Philadelphia, PA 19112 RE: The tariff classification of woman’s upper body garment from Bangladesh Dear Ms. Gifford: In your letter dated April 19, 2023, you requested a tariff classification ruling on behalf of your client Primark US.  Your sample will be retained, as requested. Style 991071037 is a woman’s upper body garment composed of 65 percent polyester, 35 percent cotton knit fabric that is napped on the inside surface.  The outer surface of the garment’s fabric measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting sweatshirt style garment features a ribbed crew neckline, long sleeves with rib-knit cuffs, a rib knit bottom with side seam slits and a slightly longer back panel. The applicable subheading for style 991071037 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 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 World Wide Web 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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