CLA-2-62:RR:NC:TA:360
Mr. Jimmy Ching
Dress Barn/Maurices
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of woman’s top from India
Dear Mr. Ching:
In your letter dated November 3, 2010, you requested a classification ruling. Your sample will be returned as requested.
Style AC-PI-01 is a woman’s sleeveless top composed of knit and woven components. The back panel and the capping on the neckline and armholes are constructed from 60% cotton and 40% modal knit fabric. The front panel is constructed from 100% silk woven fabric. The blouse measures less than 2 ½ inches at the shoulder seam and features a round neckline and a hemmed bottom.
The applicable subheading for style AC-PI-01 will be 6211.49.1050, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 1.2 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 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 at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division