Newly Released CBP HQ Rulings 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):
H323157: Application for Further Review of Protest No. 2704-22-159074; Tariff Classification of Women’s 2-Piece Garment Sets
| Ruling: The 2-piece garment sets are classified under Harmonized Tariff Schedule subheading 6104.63.20 as “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other.” |
| Issue: What is the tariff classification of the women’s 2-piece garment sets under the HTSUS? |
| Items: Several styles of women’s 2-piece garment sets containing a matching top and pair of shorts. Each garment is constructed from 65% polyester, 35% rayon knit fabric. The sample blouse measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting top extends from the shoulders to below the waist and features a rib knit round neckline, short raglan unfinished sleeves, and a straight unfinished bottom. The pull-on shorts feature an elasticized waistband, a braided drawstring with wrapped knotted ends, and wide unfinished leg bottoms. |
| Reason: The subject top does not meet the exclusions provided for in Note 4 to Chapter 61 because it does not have pockets below the waist nor a ribbed waistband or other means of tightening at the bottom of the garment. The subject top is a loose-fitting garment designed to cover the upper part of the body and therefore meets the definition of “blouse” under Note 4 to Chapter 61 and is classifiable in HTSUS heading 6106. |
| Ruling Date: June 9, 2023 |