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

N133555 December 9, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Nicole C. Crane Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Crane: In your letter dated November 17, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. Item 310-446101 is a woman’s woven hip length unlined upper body garment constructed from 100% cotton woven fabric. The garment has a pointed collar and a full front opening with a seven button closure. It features long sleeves with button cuffs, two pockets below the waist, a rear vent, and a hemmed bottom. Although you requested classification of item 310-446101 as a suit-type jacket under 6204.32.2030, the cut and features of the garment are not those of a suit-type jacket. Consequently, the applicable subheading for item 310-446101 will be 6211.42.0056, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: 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 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