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

N103599 May 4, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Colleen Brennan Colleen Brennan Custom House Broker 147-39 175th Street Suite 188 Jamaica, NY 11434 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Brennan: In your letter dated April 28, 2010, you requested a tariff classification ruling on behalf of KC New York. The sample will be returned to you as requested. Style MA8439 is a woman’s upper body garment constructed from 100 percent cotton woven fabric. The garment features a shaped front neckline, removable shoulder straps and a back zipper closure. The garment extends below the waist and fastens at the crotch with snap closures. The applicable subheading for style MA8439 will be 6211.42.0081, 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 cotton: other. The rate of duty will be 8.1 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