The tariff classification of a woman’s top from China

N128855 October 28, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Jaclyn Chia Marconi International (USA) Co., Ltd. 214 West 39th Street Suite 1100 New York, NY 10018 RE: The tariff classification of a woman’s top from China Dear Ms. Chia: In your letter dated October 20, 2010, you requested a classification ruling. Your sample will be returned as requested. Style 108757 is a woman’s sleeveless blouse composed of knit and woven components. The back panel is composed of 100% cotton knit fabric. The lining is composed of 100% polyester knit fabric. The front overlay is composed of 100% polyester woven fabric. The blouse features V neckline, a self fabric tie at the waist, and a hemmed bottom. The woven component imparts the essential character of the garment. The applicable subheading for style 108757 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 duty rate 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, Robert B. Swierupski Director National Commodity Specialist Division