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

Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a woman’s woven top from Sri Lanka

Dear Ms. Lopez:

In your letter dated June 11, 2010, you requested a classification ruling. Your sample will be returned as requested.

Style # XC8455 is a sleeveless woman’s top constructed from 56% rayon and 44% polyester woven fabric. The top features a shirt type collar with an asymmetrical full front zippered opening and a self fabric tie belt at the waist. The garment also features two pockets at the hip and a hemmed bottom.

The applicable subheading for the style # XC8455 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