The tariff classification of a woman’s blouse with a necklace from China

N211799 April 23, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 7117.19.9000 Mr. Marc Thompson Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s blouse with a necklace from China Dear Mr. Thompson: In your letter dated March 28, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style number C5332 is composed of two garments permanently attached at the neckline and a detachable necklace. The outer blouse is constructed of 100% polyester woven fabric and features a loose-fitting body, a V-neckline, voluminous sleeves, and a hemmed bottom. The inner top is constructed of 100% polyester knit fabric and features a V-neckline and a hemmed bottom. The pullover garment extends to below the waist and simulates a blouse being worn over a sleeveless top. The necklace will be attached to the inside neckline of the garment by means of thread loops and two lobster clasps. The blouse and the necklace are suitable for separate use and do not constitute a set under the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the two components must be classified separately in their appropriate provisions. Although no material breakdown by composition was provided, a visual and hands-on inspection of the detachable necklace indicates that the weight of the metal is heavier than the beads and that the general appearance of the item is of a base metal necklace with 13 dangling individual columns of beads. The applicable subheading for the blouse portion of style number C5332 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 rate of duty will be 26.9 percent ad valorem. The applicable subheading for the necklace portion of style number C5332 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11 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, Thomas J. Russo Director National Commodity Specialist Division