CLA-2-62:OT:RR:NC:N3:360
Mr. David Andrews
Jill Acquisition, LLC
4 Batterymarch Park
Suite 400
Quincy, MA 02169
RE: The tariff classification of a woman’s upper body garment from China or India
Dear Mr. Andrews:
In your letter dated December 28, 2016, you requested a tariff classification ruling. Your sample will be returned as requested.
Style PWS097231 is a woman’s upper body garment constructed from 100% viscose woven fabric. The garment extends below the waist and covers the shoulders, the back, the front, and the arms. The garment features an unsecured full front opening. Although you requested classification under subheading 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for style PWS097231 will be 6211.43.1078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. 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