The tariff classification of women’s upper body garments from China

N093899 February 23, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6109.90.1065 Ms. Flora Lee Grand Apparel USA Inc. 1430 Broadway #1200 New York, NY 10018 RE: The tariff classification of women’s upper body garments from China Dear Ms. Lee: In your letter dated January 29, 2010, you requested a tariff classification ruling. The submitted sample, style 25540, consists of a woman’s blouse and a tank top. The blouse is constructed from 51 percent rayon, 41 percent polyester and 8 percent linen woven fabric. The tank top is constructed from 100% polyester knit fabric. The blouse features a collar, ¾ length sleeves with cuffs, side vents and a full front opening secured by six buttons. The tank top features a U shaped neckline in front and back, 1 ½ inch wide shoulder straps and a hemmed bottom. The garments are attached at the shoulder seams but can be separated without damage to either garment. The applicable subheading for the blouse 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 duty rate will be 26.9 percent ad valorem. The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32 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