CLA-2-62:OT:RR:NC:N3:360
Ms. Moncy Nabors
JCPenney Purchasing Corporation
6501 Legacy Drive
MS 2216
Plano, TX 75024
RE: The tariff classification of women’s tops from Indonesia
Dear Ms. Nabors:
In your letter dated August 8, 2016, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 134435 is a woman’s pullover style top constructed from 100% rayon woven fabric. The garment features short sleeves, a round neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare.
Style 158424 is a woman’s pullover style top constructed from 100% polyester woven fabric. The garment features short sleeves, a V-neckline, a hemmed bottom, and a cut-out around the shoulder area, extending from the shoulder straps to the upper arm, leaving the shoulders bare.
The applicable subheading for styles 134435 and 158424 will be 6211.43.1060, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. 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 on the World Wide Web at https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division