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

Mr. T.C. Li
HMS Productions, Inc.
250 West 39th Street
New York, NY 10018

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

Dear Mr. Li:

In your letter dated March 9, 2012, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 73166 is a woman’s pullover style top constructed from 100% viscose woven fabric. The garment features ¾ length sleeves and a hemmed bottom. The top of the garment is cut straight across the upper chest and back, leaving the shoulders bare, with the exception of straps measuring less than 2½ inches at the shoulder seams.

The applicable subheading for style 73166 will be 6211.43.0060, 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 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,

Thomas J. Russo
Director
National Commodity Specialist Division