The tariff classification of an upper body garment from Peru
Issued May 23, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.20.2030
Headings: 6106
Product description
Style 529041 is a girls’ upper body garment constructed of 92% polyester, 8% spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment features a crew neckline, short raglan sleeves and a slightly longer back panel. You suggest classification under subheading 6109.90.1090 Harmonized Tariff Schedule of the United States (HTSUS); HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. However, based on the garment’s appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that these garments are loose-fitting blouses of heading 6106, HTSUS.
CBP rationale
The applicable subheading for style 529041 will be 6106.20.2030, HTSUS, which provides for “Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.
Full text
N332867 May 23, 2023 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Ms. Dayna Larsen Noatum Logistics 20 N. Martingale Rd Schaumburg, IL 60173 RE: The tariff classification of an upper body garment from Peru Dear Ms. Larsen: In your letter dated May 11, 2023, you requested a tariff classification ruling on behalf of your client, Land’s End. Style 529041 is a girls’ upper body garment constructed of 92% polyester, 8% spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment features a crew neckline, short raglan sleeves and a slightly longer back panel. You suggest classification under subheading 6109.90.1090 Harmonized Tariff Schedule of the United States (HTSUS); HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. However, based on the garment’s appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that these garments are loose-fitting blouses of heading 6106, HTSUS. The applicable subheading for style 529041 will be 6106.20.2030, HTSUS, which provides for “Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty 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 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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