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 WK4-26093-4987 is a woman’s top constructed from 100% polyester woven fabric.  The garment extends from the shoulders to the upper hip area and features short sleeves with elasticized ends and a hemmed bottom.  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 WK4-26093-4987 as a blouse under heading 6206, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for style WK4-26093-4987 will be 6211.43.1060, 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 duty rate 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 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