The tariff classification of women’s garments from China

N290539 October 20, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.43.1060; 6110.30.3059 Mr. Long Vu Walgreens Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of women’s garments from China Dear Mr. Vu, In your letter dated September 21, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover. Walgreens Item Code (WIC) 995268 will be offered in colors black or white. The submitted sample is a woman’s white sleeveless pullover constructed from 100 percent polyester openwork crocheted fabric. The openwork fabric prevents counting stitches in the direction the stitches were formed. The pullover features a scooped front neckline and a racer-back rear panel, and a hemmed bottom. The garment extends to below the waist. Walgreens Item Code (WIC) 995266 is a woman’s top constructed from 100% polyester woven fabric. The garment extends from the shoulders to just above the knee area and features a deep V-neckline, short voluminous sleeves, side slits that begin below the waist, a drawstring tightening at the waist, and a hemmed bottom. In your letter, you refer to these garments as a swim cover-up. However, the garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area. The applicable subheading for WIC 995266 will be 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 16 percent ad valorem. The applicable subheading for WIC 995268 black or white will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division