The tariff classification of an upper body garment from India
Issued May 31, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.10.0010
Headings: 6106
GRI rules applied: GRI 1
Product description
Style 013676, identified as “Mini Braxton Top” is a girls’ upper body garment constructed of 100% cotton knit fabric that measures at least 10 or more stitches per linear centimeter in both directions. The loose-fitting garment is sleeveless, extends from the shoulders to below the waist, features a crew neckline, a self-fabric ruffle that surrounds each armhole and a straight, hemmed bottom. You suggest classification of style 013676 under subheading 6109.10.0070 Harmonized Tariff Schedule of the United States (HTSUS); which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other. However, by application of GRI 1 and 6, the garment’s appearance, and the definition in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garment is a loose-fitting blouse of heading 6106, HTSUS.
CBP rationale
The applicable subheading for style 013676 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.
Full text
N332803 May 31, 2023 CLA-2-61:OT:RR:NC:N:358 CATEGORY: Classification TARIFF NO.: 6106.10.0010 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 May 8, 2023, you requested a tariff classification ruling. Style 013676, identified as “Mini Braxton Top” is a girls’ upper body garment constructed of 100% cotton knit fabric that measures at least 10 or more stitches per linear centimeter in both directions. The loose-fitting garment is sleeveless, extends from the shoulders to below the waist, features a crew neckline, a self-fabric ruffle that surrounds each armhole and a straight, hemmed bottom. You suggest classification of style 013676 under subheading 6109.10.0070 Harmonized Tariff Schedule of the United States (HTSUS); which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other. However, by application of GRI 1 and 6, the garment’s appearance, and the definition in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garment is a loose-fitting blouse of heading 6106, HTSUS. The applicable subheading for style 013676 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate 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
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