The tariff classification of a woman’s top from China

N122805 September 29, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060, 6109.90.1065 Ms. Maylynn Ha David H. Tang dba New Century Customs Broker Inc 8780 Jade Ln. Rosemead, CA 91770 RE: The tariff classification of a woman’s top from China Dear Ms. Ha: In your letter dated September 2, 2010, you requested a classification ruling. Your sample will be returned as requested. Style 101E0609006 is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s long sleeve top with rib knit cuffs constructed from 100% polyester woven fabric. It features a rib knit oversize boat neck collar and a rib knit bottom. The inner garment is a sleeveless tank top constructed from 100% polyester knit fabric.  It extends below the waist and features a modified U-shaped neckline in front and back, shoulder straps measuring less than two inches in width, and a hemmed bottom. Although the two garments appear to be permanently attached at the shoulders, they are simply attached by means of a thread loop. Removing the loop detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, style 101E0609006 is considered to consist of two separate garments. The applicable subheading for the outer garment of style 101E0609006 will be 6211.43.0060, 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 duty rate will be 16 percent ad valorem. The applicable subheading for the inner garment of style 101E0609006 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls: tank tops and singlets: 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 the 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 Kimberly Rackett at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division