CLA-2-62:OT:RR:NC:N3:360
Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of women’s tops from Vietnam and Sri Lanka
Dear Ms. Malina:
In your letter dated November 15, 2011, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 414215 is a woman’s short sleeve pullover top constructed of both knit and woven components. The opening at the round neckline, the sleeves, and the back are constructed of 100% cotton knit fabric. The front panel is constructed of 100% cotton open work woven fabric. The woven component imparts the essential character of the blouse.
Style 412338 is a woman’s halter top constructed from 82% nylon and 18% spandex knit fabric. The top features a V-shaped front neckline, straps that tie around the neck, a partial front opening with a three snap closure, and a hemmed bottom. The garment extends below the waist. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
Style 412246 is a ladies’ bathing suit top composed of 82% nylon and 18% spandex knit fabric. It features a halter neck with a hook closure, molded bra cups and an adjustable back closure.
The applicable subheading for style 414215 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for style 412338 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 rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style 412246 will be 6112.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Women’s. The rate of duty will be 24.9 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