The tariff classification of a woman’s top from Vietnam

N146153 March 3, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Flora Lee Grand Apparel USA Inc 1412 Broadway Suite 1502 New York, NY 10018 RE: The tariff classification of a woman’s top from Vietnam Dear Ms. Lee: In your letter dated January 28, 2011, you requested a tariff classification ruling. Your sample will be returned. Style L722JP is a woman’s top constructed of 75% rayon and 25% nylon woven fabric. The blouse features a stand up collar with a V-neckline, ¾ length sleeves with button tabs to shorten the sleeve length, two chest pockets with button flap closures, a full front opening with a four button closure, and a self fabric tie at the bottom. The applicable subheading for style L722JP will be 6211.43.0060, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 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