CLA-2-62:OT:RR:NC:N3:360
Mr. T.C. Li
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of a woman’s top from China
Dear Mr. Li:
In your letter dated January 5, 2012, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 70172 is a woman’s sleeveless pullover top constructed of both knit and woven components. The center front panel is constructed of 100% polyester woven fabric covered with sequins. The two partial front panels and the back panel are constructed of 97% viscose and 3% spandex knit fabric. The top features a V-shaped front and back neckline and a hemmed bottom. The woven component imparts the essential character of the garment.
Although you requested classification of style 70172 under 6211.43.0060, the cut and the features of the garment are of those of a blouse under heading 6206. Consequently, the applicable subheading for style 70172 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (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,
Thomas J. Russo
Director
National Commodity Specialist Division