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

Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive MS 4202
Plano, TX 75024

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

Dear Ms. Nabors:

In your letter dated August 18, 2017, you requested a tariff classification ruling. Your sample will be returned as requested. Item 05248 is a woman’s top constructed from 100% cotton 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 item 05248 will be 6211.42.1054, 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: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: With two or more colors in the warp and/or filling. 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 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