CLA-2-62:OT:RR:NC:N3:360
Mr. Andrew Gerard
Aries Global Logistics
365 Franklin Avenue
Franklin Square, NY 11010
RE: The tariff classification of a woman’s top from Vietnam
Dear Mr. Gerard:
In your letter dated November 23, 2015, you requested a tariff classification ruling on behalf of your client, Motives Group. Your sample will be returned. Style S1037787 is a woman’s pullover-style top composed of both knit and woven components. The inner front panel is constructed from 100% polyester knit fabric. The back panel is constructed from 95% rayon and 5% spandex knit fabric. The outer front panel is constructed from 100% cotton non-knit, non-crochet, lace-like fabric. The sleeveless blouse features a round neckline, a hemmed bottom, and shoulder seams measuring less than 2½ inches in width.
Although you requested classification of the style S1037787 under subheading 6106.10.0010 or 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), the non-knit, non-crochet, lace-like fabric imparts the essential character of the garment. Consequently, the applicable subheading for the style S1037787 will be 6211.42.0056, HTSUS, which provides for Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. 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 http://www.usitc.gov/tata/hts/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division