The tariff classification of two women’s upper body garments from various countries

N172501 July 20, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010; 6114.30.1020 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of two women’s upper body garments from various countries Dear Ms. Nabors: In your letter dated June 21, 2011 you requested a classification ruling. The submitted sample, style 804, is a woman’s top constructed of 100 percent rayon knit jersey fabric. The garment has an asymmetrical neckline finished with ruffles. The asymmetrical neckline in the back lacks sufficient upper back coverage. The shoulder coverage varies. The right shoulder has a strap which is 1” wide. The other shoulder is 2 1/2” wide. There is smocking approximately 3 inches above the bottom of the garment. The submitted sample, style 088, is a woman’s blouse constructed of 60 percent cotton and 40 percent modal knit jersey fabric. The garment extends below the waist. It features a partial front opening with a three button closure; an elasticized unfinished neckline; ¾ length elasticized sleeves; elasticized gathering four inches above the bottom of the garment; and a hemmed bottom. The garment reaches the nape of the neck in the back. The garment has at least 10 or more stitches per linear centimeter measured in both directions. You suggest classification under 6110.20.2079 for style 088 because of the elasticized tightening. There are no features which would preclude classification under 6106 as a blouse. Note 4 to Chapter 61 of the HTSUS excludes garments with a tightening at the bottom from 6106. However, this garment does not possess a tightening at the bottom. The garment at issue features an elasticized gathering (tightening) which is four inches above the bottom of the garment. As this does not represent a "tightening at the bottom of the garment", as intended in the Explanatory Notes to chapter 61, HTSUSA, the garment is not excluded from classification in heading 6106, HTSUSA. HQ952707 noted. We are returning your samples as you requested. The applicable subheading for style 804 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style 088 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% 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, Robert B. Swierupski Director National Commodity Specialist Division