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 a woman’s top from China
Dear Ms. McDaniel:
In your letter dated September 5, 2017, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. Your sample will be returned as requested.
Style 29785 is a woman’s top constructed from 100% rayon woven fabric. The pullover-style garment features an elasticized boat neckline, a hemmed bottom, and off-the-shoulder ¾ length sleeves, leaving the shoulders bare. The applicable subheading for style 29785 will be 6211.43.1060, 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: Other: 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division