CLA-2-62:OT:RR:NC:N3:360
Ms. Erin Quill
Attn: Imports RT J4S
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of women’s tops from Vietnam
Dear Ms. Quill:
In your letter dated January 17, 2012, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 38516MYS2 is a woman’s top composed of a knitted garment and a woven garment permanently attached at the neckline. The inner portion of the top is constructed of 100% rayon knit fabric. The outer portion of the top is constructed of 100% polyester woven fabric. The garment features an asymmetrical neckline without right side shoulder coverage, one strap with a beaded design over the left shoulder, and a curved hemmed bottom. The garment extends from the shoulders to below the waist.
Style 38540MYS2 is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s capelet constructed from 100% polyester woven fabric. The front and the back of the capelet do not reach the waist. The inner tank top is constructed from 100 % rayon knit fabric. The garment features a U-shaped neckline in front and back, spaghetti straps, and a hemmed bottom. The tank top extends below the waist. Although the two garments appear to be permanently attached at the shoulders, they are simply attached by means of a thread loop. Removing the loop detaches the two garments without damaging either garment. Therefore, style 38540MYS2 is considered to consist of two separate garments.
The applicable subheading for style 38516MYS2 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the capelet of style 38540MYS2 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the inner tank top of style 38540MYS2, will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The duty rate will be 32 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