CLA-2-62:RR:NC:TA:360

Ms. Geneueue Rasterkeddy
J.M. Customs Brokers Inc.
1200 Brunswick Ave
Far Rockaway, NY 11691

RE: The tariff classification of women’s upper body garments from China

Dear Ms. Rasterkeddy:

In your letter dated February 4, 2009, you requested a classification ruling on behalf of Grand Apparel. Your samples will be returned.

Submitted sample, style #26140, is a woman’s blouse constructed from 56% rayon and 44% nylon woven fabric. The blouse features a stand up collar, a v-neckline, long roll up sleeves with buttoned tabs, a full front opening secured by three buttons, two chest patch pockets with a non-functional button, side vents and a hemmed bottom.

Submitted sample, style #17533, is a woman’s blouse constructed from 50% nylon and 50% rayon woven fabric. The blouse features a collar, long roll up sleeves with buttoned tabs, a full front opening secured by five buttons, two chest patch pockets with buttoned flaps and a drawstring bottom.

The applicable subheading for the style 26140 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The duty rate will be 26.9 percent ad valorem.

The applicable subheading for the style 17533 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 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 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 Brenda Wade at 646-733-3051.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division