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

Mr. Hiromi Acuna
Chaser
217 E 157th Street
Gardena, CA 90248

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

Dear Mr. Acuna:

In your undated letter received in our office April 17, 2018, you requested a tariff classification ruling. Your sample will be retained for our files. Style CW7344 is a woman’s top constructed from 100% viscose woven fabric. The garment features a deep V-shaped front neckline, shoulder straps measuring less than 2 ½ inches in width, a self-fabric tie at the waist, and a partial front opening secured by five button closures. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

The applicable subheading for style CW7344 will be 6211.43.1091, 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: Other. 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