CLA-2-61:OT:RR:NC:TA:361
Ms. Jennifer Mosco
Jones Apparel Group USA, Inc.
Corporate Customs Compliance Department
200W Rittenhouse Circle, Door # 6
Bristol, PA. 19007
RE: The tariff classification of a woman’s top from China
Dear Ms. Mosco:
In your letter dated March 4, 2010 you requested a classification ruling.
The submitted sample, style J2CL32078, is a woman’s top constructed from 55 percent linen and 45 percent rayon knit fabric. The sleeveless top covers the shoulders; has sufficient bust coverage; extends below the waist; has oversized armhole openings; and has a hemmed bottom. It also features a full front opening with no means of closure.
Due to the oversized openings for the arms which extend to below the waist at either side, the garment does not possess sufficient upper body coverage to warrant classification within heading 6110, HTSUS.
We are returning your sample as you requested.
The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division