CLA-2-62:OT:RR:NC:N3:360

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue
Suite 4500
New York, NY 10106

RE: The tariff classification of a woman’s top from China

Dear Mr. Zelman:

In your letter dated February 28, 2011, you requested a tariff classification ruling on behalf of your client, Susana Monaco. Your sample will be returned as requested.

Style bd 11c 0015 is a woman’s pullover halter top constructed from 100% silk woven fabric. The halter top features a self-fabric tie around the neck and provides no shoulder or upper back coverage.

Although you requested classification of style bd 11c 0015 under either 6211.39.1090 or 6206.10.0050, the item is neither a men’s or boys’ garment, nor does it have sufficient blouse features. Consequently, the applicable subheading for style bd 11c 0015 will be 6211.49.1090, 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: Other. The rate of duty 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