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

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue
Suite 208
Jamaica, NY 11434

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

Dear Mr. Spoto:

In your letter dated July 20, 2010, you requested a classification ruling on behalf of MM&R Inc. Your samples will be returned as requested.

Style # 74237839168A is a woman’s sleeveless blouse composed of 100% cotton woven fabric. The garment features a deep V neckline with four decorative self-fabric flowers. The garment also features a semi-flared body, a hemmed bottom and the shoulder seam measures less than 2 ½ inches.

Style # 74220439477 is a woman’s sleeveless blouse composed of 100% cotton woven fabric. The sleeveless garment features scooped front and rear necklines with a self fabric tie at the nape of the neck. The neckline is finished with a decorative beaded design. The garment also features a flared body, with a fringe bottom and 1 ¼ inch wide lace shoulder straps.

The submitted sample, style # 74415239454A, is a woman’s top constructed from 95% rayon and 5% spandex knit fabric. The top extends below the waist and features a U-shaped neckline in front, a textile overlay in the shape of flowers stitched to the top of the neckline, and oversize armholes. The garment also has a braided design extending down the center of the back and the shoulder straps, and a hemmed bottom. The garment provides bust coverage, but lacks sufficient back coverage. The top’s upper portion of the back extends straight across from side seam to side seam, exposing the upper half of the back.

The applicable subheading for the style # 74237839168A and 74220439477 will be 6211.42.0056, 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 cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for the style # 74415239454A will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The duty rate will be 28.2 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