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 April 20, 2012, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 74132 is a woman’s upper body garment constructed of 100% polyester woven fabric. The garment features a round neckline, short sleeves, and self fabric ties at the neckline and at the bottom of the garment.

Although you requested classification of style 74132 under subheading 6206.90.0030, the garment is constructed of 100% polyester woven fabric with metalized textile strip inserted. Consequently, the applicable subheading for style 74132 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