Newly Released CBP HQ Rulings June 16
The Customs Rulings Online Search System (CROSS) was updated June 16 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):
H327212: Tariff classification of a knit women’s upper body garment
| Ruling: The garment is classified under Harmonized Tariff Schedule subheading 6110.30.30 as “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other.” |
| Issue: Whether the women’s knit upper body garment is a blouse of heading 6106, which provides for “Women’s or girls’ blouses and shirts...” or a pullover of heading 6110, which provides for “Sweaters, pullovers, sweatshirts, waistcoats and similar articles...” |
| Item: A women’s knit upper body garment constructed of 94% viscose and 6% elastane. The stitch count measures more than 10 stitches per linear centimeter, measured in both directions and counted on an area measuring at least 10 x 10 centimeters. The sleeveless garment extends from the shoulders to below the waist and features a surplice neckline, a self-fabric drawcord at the waist (with metal tips), and a straight, hemmed bottom. |
| Reason: Note 4 to Chapter 61 defines “shirts” and “shirt-blouses” as “garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline.” The subject garment is sleeveless, which does not fit the sleeve length requirement of “shirts” or “shirt-blouses.” The garment has a surplice neckline and does not have a “full or partial opening starting at the neckline,” which is required for a “shirt” or “shirt-blouse.” Note 4 to Chapter 61 defines “blouses” as “loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline.” The garment is not loose-fitting because it fits close to the body of the mannequin even when the drawstring is left untightened. |
| Ruling Date: June 16, 2023 |