The tariff classification of women’s tops from China

N264024 May 19, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0091; 6114.30.1020 Ms. Josephine Guanio Exist Inc. 1650 N.W. 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of women’s tops from China Dear Ms. Guanio: In your letter dated April 10, 2015, you requested a tariff classification ruling. Your samples will be returned. Style LS460 is a woman’s sleeveless top constructed from 100% polyester woven fabric. The garment extends to below the waist and features a deep U-shaped front neckline and a hemmed bottom. The top back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. The blouse measures less than 2 ½ inches at the shoulder seams. Style LS656 is a woman’s sleeveless top constructed from 95% polyester and 5% spandex knit fabric. The garment extends to below the waist and features a U-shaped front and back neckline, a shelf bra, oversized armholes, elasticized adjustable spaghetti straps, and a hemmed bottom. Although you requested classification of style LS460 under heading 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are not those of heading 6206. Consequently, the applicable subheading for style LS460 will be 6211.43.0091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 percent ad valorem. Although you requested classification of style LS656 under heading 6109.90.1065, HTSUS, the features and the cut of the garment are not those of heading 6109. Consequently, the applicable subheading for style LS656 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate 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