The tariff classification of a woman’s top from China

N214555 May 16, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s top from China Dear Mr. Salvato: In your letter dated April 16, 2012, you requested a tariff classification ruling on behalf of your client, NTD Apparel Inc. Your sample will be returned as requested. Style QG4560 is a woman’s top composed of knit and woven components. The back panel and the neckline are constructed from 100% rayon knit fabric. The front panel and the sleeves are constructed from 100% polyester woven fabric. The pullover style top features a boat neckline and a hemmed bottom. The woven component imparts the essential character of the garment.  The applicable subheading for style QG4560 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. 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