CLA-2-61:OT:RR:NC:N3:361
Mr. Solomon Sarang
C.H. Robinson Worldwide, Inc.
18620 Harmon Ave.
Carson, CA 90746
RE: The tariff classification of two women’s tops and a skirt from China
Dear Mr. Sarang:
In your letter dated June 25, 2012 you requested a classification ruling on behalf of your client Unique Fashion (HK) Limited.
The submitted sample, Style 100134R13, is a woman’s top constructed from 75 percent rayon and 25 percent nylon double knit fabric. The tube top style garment is 4 ¾ inch long encircling the bust and back and has one inch wide shoulder straps.
The submitted sample, Style 100154R13, is a woman’s upper body garment constructed from 75 percent rayon and 25 percent nylon double knit fabric. The garment consists of a top with attached sleeves. The bra style portion of the garment covers the bust. It features 3/8 inch wide shoulder straps. It has no back coverage except for a 3/8 inch wide strap holding the garment together. Attached to plastic loops on the shoulder straps are arm length sleeves.
The submitted sample, style 100150R13, is a woman’s skirt constructed from 75 percent rayon and 25 percent nylon double knit fabric. The garment features a flat waistband and a self start bottom.
We are returning your samples.
The applicable subheading for the tops, styles 100134R13 and 100154R13, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for the skirt, Style 100150R13, will be 6104.59.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, skirts and divided skirts, of artificial fibers, other, women’s. The rate of duty will be 8% 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 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division