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

N135376 December 21, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s upper body garment from China Dear Mr. Ching: In your letter dated November 29, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample, style 76327, is a woman’s sleeveless pullover top constructed from 100% cotton woven fabric. The blouse features a U-shaped neckline with decorative trim along the edges, open work lacelike fabric at the back yoke, center back elastic stitches at the waist, and a hemmed bottom. The blouse measures less than 2 ½ inches at the shoulder seam. The applicable subheading for style 76327 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