The tariff classification of women’s tops from China

N258672 November 25, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6102.30.2010 Mr. TC Li HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of women’s tops from China Dear Mr. Li: In your letter dated October 1, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 97979 is a woman’s blouse constructed of both knit and woven components. The back panel is constructed from 96% nylon and 4% spandex open work knit fabric. The outer front panels are constructed from 100% polyester woven fabric. The sleeveless pullover style blouse features a round neckline and a hemmed bottom. The woven component imparts the essential character of the garment. Style 98886 is a woman’s poncho that is pulled over the wearer’s head and shoulders.  It covers the elbows and reaches the hip.  The garment is constructed from 96% viscose and 4% spandex knit fabric.  The pullover style garment features a turtleneck collar, a small stitch closure on each side opening that secures the front and rear panels together, forming a sleeve for the wearer, and a front pocket below the waist.  The applicable subheading for style 97979 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 style 98886 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division