CLA-2-62:OT:RR:NC:N3:360
Richard Wortman
GDLSK LLP
707 Wilshire Blvd
Suite 4150
Los Angeles, CA 90017
RE: The tariff classification of a woman’s top from India
Dear Mr. Wortman:
In your letter dated March 30, 2023, you requested a tariff classification ruling on behalf of your client, Americhine LLC. Your sample will be returned.
Style W8N248434990 is a woman’s top constructed from 55% cotton and 45% viscose woven fabric. The lined garment extends from the shoulders to above the waist area and features a deep V front neckline and adjustable shoulder straps measuring less than 2 ½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
Although you requested classification of style W8N248434990 as a top under subheading 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), the garment is predominately made of cotton. Consequently, the applicable subheading for style W8N248434990 will be 6211.42.1081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other. The duty rate 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 at https://hts.usitc.gov/current.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division