CLA-2-62:OT:RR:NC:N3:360
Ms. Angie McDaniel
Oxford Industries, Inc.
555 S. Victory Drive
Lyons, GA 30436
RE: The tariff classification of woman’s tops from China
Dear Ms. McDaniel:
In your letter dated December 19, 2014, you requested a tariff classification ruling on behalf of your client, Sugartown Worldwide LLC dba Lilly Pulitzer. Your samples will be returned as requested.
Style 97904 (Janice) is a woman’s pullover-style top constructed from 100% cotton woven fabric. The fully-lined sleeveless garment features a V-neckline in the front and a scoop neckline in the back, a back opening secured by a zipper closure, shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom.
Style 12597 (Ariel) is a woman’s pullover-style top constructed from 100% silk woven fabric. The sleeveless garment features a scoop neckline, a partial back opening secured by a zipper closure, shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom.
Style 12601 (Alina) is a woman’s pullover-style top constructed from 100% silk woven fabric. The sleeveless garment features a scoop neckline, shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom.
The applicable subheading for style 97904 (Janice) 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.
The applicable subheading for styles 12597 (Ariel) and 12601 (Alina) will be 6211.49.1050, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of other textile materials: Containing 70 percent or more by weight of silk or silk waste: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 1.2 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division