CLA-2-62:OT:RR:NC:N3:360
Ms. Elizabeth Hodur
Ann Taylor Inc.
7 Times Square
11th Floor
New York, NY 10036
RE: The tariff classification of women’s tops from China
Dear Ms. Hodur:
In your letter dated April 12, 2011, you requested a tariff classification ruling. Your samples will be returned.
Style 259251 is a woman’s pullover blouse constructed from 97% polyester and 3% spandex woven fabric. The sleeveless garment features a round neckline covered with ruffles, a partial back opening with a zipper closure, and a hemmed bottom.
Style 262908 is a woman’s pullover blouse constructed from 97% polyester and 3% spandex woven fabric. The sleeveless garment features ruffles at the V-neckline and a hemmed bottom.
Style 262195 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless garment features a cowl neckline and a hemmed bottom.
Style 261737 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless garment features a round neckline, ruffles at the front, a partial back opening secured by a single button closure, and a hemmed bottom.
Style 262083 is a woman’s pullover top constructed from 97% polyester and 3% spandex woven fabric. The sleeveless garment measures less than 2½ inches at the shoulder seam and features a round neckline with ruffle details and a hemmed bottom.
Although you requested classification of styles 259251, 262908, and 262195 under subheading 6211.42.0081, and style 261737 under subheading 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), these garments possess sufficient shoulder coverage to be considered blouses in the more specific heading of 6206. Consequently, the applicable subheading for styles 259251, 262908, 262195, and 261737 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
Although you requested classification of style 262083 under subheading 6211.42.0056, HTSUS, this garment is constructed of man-made fibers. Consequently, the applicable subheading for style 262083 will be 6211.43.0060, 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 rate of duty 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 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