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

Ms. Jaclyn Chia
Marconi International (USA) Co., Ltd.
214 West 39th Street
Suite 1100
New York, NY 10018

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

Dear Ms. Chia:

In your letter dated April 19, 2012, you requested a tariff classification ruling. Your sample will be returned.

Style 428177 is a woman’s sleeveless pullover top constructed of both knit and woven components. The front and back panels are constructed of 98% rayon and 2% spandex knit fabric. The outer layer of the front panel, the neckline, and the armhole openings are constructed of 100% polyester woven fabric. The top features a V-shaped front neckline, sequins, and a hemmed bottom. The woven component imparts the essential character of the garment.

The applicable subheading for style 428177 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