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

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
11th Floor
New York, NY 10003

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

Dear Ms. Lee:

In your letter dated April 12, 2012, you requested a tariff classification ruling. Your sample will be returned as requested.

Style D708446 is a woman’s top constructed from 100% cotton woven fabric. The garment features a shirt collar, long sleeves with button cuffs, a full front opening secured by six button closures, two chest patch pockets with flaps and button closures, two side pockets below the waist, and a hemmed bottom.

The applicable subheading for style D708446 will be 6211.42.0056, 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 cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 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