The tariff classification of a woman’s upper body garment from Vietnam

N058472 May 5, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Melissa Stanczak Ballet Makers, Inc 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s upper body garment from Vietnam Dear Ms. Stanczak: In your letter dated April 16, 2009, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style #100486, is a woman’s upper body garment, which you refer to as a sleeveless hoodie, constructed from 100% polyester woven fabric. The garment extends from the shoulders to slightly below the waist. The pullover garment features a hood, a deep v-neckline; shoulder straps that measure approximately 2 inches wide, oversized armholes, two pockets below the waist and a drawstring bottom. The garment provides insufficient coverage for wear without another outerwear garment. The applicable subheading for the style #100486 will be 6211.43.0091, 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. The duty rate will be 16 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 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division