Base
N2788602016-09-29New YorkClassification

The tariff classification of a woman’s upper body garment from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a woman’s upper body garment from China

Ruling Text

N278860 September 29, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.1075 Mr. Daniel Corlew Woolrich, Inc. Two Mill Street Woolrich, PA 17779 RE: The tariff classification of a woman’s upper body garment from China Dear Mr. Corlew: In your letter dated July 21, 2016, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2554 is a woman’s upper body garment constructed from 100% cotton woven fabric. The garment extends below the waist and covers the shoulders, the back, the front, and the arms. The garment features a shawl neckline, ¾ length sleeves, and an unsecured full front opening. In your letter, you suggest classification under either heading 6202, 6206, or 6211, Harmonized Tariff Schedule of the United States (HTSUS). The features and the cut of the garment are of those of heading 6211.  Consequently, the applicable subheading for style 2554 will be 6211.42.1075, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 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 the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division