The tariff classification of a woman’s knit tank top and woven upper body garment from India.

N125238 October 20, 2010 CLA-2-61:62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6211.43.0091 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a woman’s knit tank top and woven upper body garment from India. Dear Ms. Bettke: In your letter dated September 20, 2010, you requested a tariff classification ruling for a woman’s knit tank top and woven upper body garment. The submitted sample, Style #W12P31K0JX0, consists of two garments snapped together at the shoulders. The inner garment is a tank top which is constructed from 100% rayon knit fabric. The garment extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The outer garment of Style W12P31K0JX0 is woman’s upper body abbreviated top constructed from 100% rayon woven fabric.  The garment does not reach the waist and features sewn-on sequins on the front and back panels, and the front portion of the shoulder straps. The garment also features a U-shaped neckline in the front and back, and a self-fabric tie at the center back.  The garment provides bust coverage but essentially no back coverage. The applicable subheading for the inner garment, the tank top of Style W12P31K0JX0, will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 32% ad valorem. The applicable subheading for the outer garment of style W12P31K0JX0 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 rate of duty will be 16% ad valorem. Because the two garments can be easily detached from each other without damage to either one, they are classified as separate garments. We are returning your samples as you requested. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division