CLA-2-62:OT:RR:NC:N3:360
Ms. Elizabeth Hodur
Ann Taylor Inc.
7 Times Square
11th Floor
New York, NY 10036
RE: The tariff classification of women’s tops from India and Indonesia
Dear Ms. Hodur:
In your letter dated April 15, 2011, you requested a tariff classification ruling. Your samples will be returned.
Style 261395 is a woman’s pullover blouse constructed from 100% cotton woven fabric. The sleeveless garment features a round neckline covered with ruffles, a partial front opening secured by three button closures, front tiered ruffles, and a hemmed bottom.
Style 260695 is a woman’s sleeveless blouse constructed from 100% cotton woven fabric. The wrap-style blouse features a V-neckline covered with ruffles, a hemmed bottom, and a wrap front opening secured at the waist by a self-fabric belt.
Style 263899 is a woman’s pullover blouse constructed from 97% cotton and 3% spandex woven fabric. The sleeveless garment features a round neckline covered with ruffles and a hemmed bottom.
Style 261715 is a woman’s pullover blouse composed of knit and woven components. The front panel is constructed from 97% polyester and 3% spandex woven fabric. The back panel is constructed from 97% polyester and 3% spandex knit fabric. The sleeveless garment features a round neckline and a hemmed bottom. The woven component imparts the essential character of the garment.
Although you requested classification of styles 261395, 260695, and 263899 under subheading 6211.42.0056, and style 261715 under subheading 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), these garments possess sufficient coverage to be considered blouses in the more specific heading of 6206.
Consequently, the applicable subheading for styles 261395, 260695, and 263899 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for style 261715 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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 http://www.usitc.gov/tata/hts/.
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 at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division