CLA-2-62:OT:RR:NC:N3:360
Ms. Lesa Hubbard
JC Penney Purchasing LLC
6501 Legacy Drive
Suite B100 Plano, TX 75024
RE: The tariff classification of a woman’s top from Vietnam
Dear Ms. Hubbard:
In your letter dated September 26, 2023, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 357558 is a woman’s lined top constructed from 100% polyester woven fabric. The sleeveless pullover style top features a V-neckline, a partial zipper closure at the side seam, and a peplum-like bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top extends from the shoulders to the hip area.
Although you requested classification of style 357558 under heading 6211.43.1092, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of 6211 blouses excluded from heading 6206. Consequently, the applicable subheading for style 357558 will be 6211.43.1062, 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: 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 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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