Newly Released CBP HQ Rulings on Aug. 8
The Customs Rulings Online Search System (CROSS) was updated Aug. 8 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H324909: Tariff classification of women’s woven peplum tops with detachable pockets
| Ruling: The woven peplum top with detachable pouch is classified under subheading 6206.30.30 as “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other.” |
| Issue: What is the tariff classification of the women’s woven peplum top with a detachable pocket/pouch? |
| Items: A woman’s woven peplum top made of 62% cotton and 38% rayon woven fabric. It has a v-neckline, short sleeves, and hemmed bottom. The garment also features a ruffle on both sides of the chest starting on the front side at the peplum and ending on the backside at the peplum. The garment has a small pouch located on the inside seam of the peplum. The pouch has an overlap opening. The designer may choose to make the pouch detachable with a button or by Velcro. |
| Reason: The item is a composite good, comprised of the top and the pouch. The shirt provides the essential character since it comprises the garment. |
| Ruling Date: Aug. 4, 2022 |
H325451: Tariff classification of women’s knit tops with detachable pockets
| Ruling: The knit top with detachable pouch is classified in subheading 6106.10.00 as “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton.” |
| Issue: What is the tariff classification of the women’s knit top with a detachable pocket/pouch? |
| Items: A woman’s long sleeve knit top made of 57% cotton, 38% polyester and 5% spandex jersey. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters in the direction the stitches were formed. It has a five-button closure at the V-shaped neckline and a hemmed curved bottom that reaches to below the waist. The garment has a self-fabric small pouch located on the inside seam of the garment below the wearer’s waist. The pouch has an overlap opening. The designer may choose to make the pouch detachable with a button or by Velcro. |
| Reason: The item is a composite good, comprised of the top and the pouch. The shirt provides the essential character since it comprises the garment. |
| Ruling Date: Aug. 4, 2022 |