The tariff classification of a girl’s upper body garment from Bangladesh, China, India, Pakistan and Vietnam

N083962 November 13, 2009 CLA-2-62:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Mr. Ken Park Wicked Fashions, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a girl’s upper body garment from Bangladesh, China, India, Pakistan and Vietnam Dear Mr. Park: In your letter dated November 9, 2009, you requested a tariff classification ruling. Your sample will be returned to you as requested. Style 10124-3623 is a girl’s blouse consisting of an inner and outer layer. The outer shell fabric is made of polyester chiffon and features a brightly printed all-over design. The inner fabric layer is made of 97% cotton, 3% spandex finely knit white fabric. The fabric shells are stitched together at two lower interior locations so that the removal of these stitches mutilates the garment shells. The outer shell features short cap sleeves, a ruffle collar, additional fabric layers at the bodice, a partial front opening secured by four button closures, an open back, and elasticized ruffle fabric at the waist and bottom. The interior fabric shell has racer back tank styling. The girl’s blouse is an article of mixed components, the essential characteristic of which is imparted by the woven chiffon fabric. The applicable subheading for style 10124-3623 will be 6211.43.0060, 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: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division