The tariff classification of women’s tops from the Philippines and China

N156816 April 26, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6206.30.3041; 6211.43.0060 Ms. Elizabeth Hodur Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of women’s tops from the Philippines and China Dear Ms. Hodur: In your letter dated March 24, 2011, you requested a tariff classification ruling. Your samples will be returned. Style 259250 is a woman’s pullover blouse constructed from 97% polyester and 3% spandex woven fabric. The sleeveless blouse features a stand-up collar, a ruffle at the V-neckline, and a hemmed bottom. Style 255205 is a woman’s pullover blouse constructed from 68% cotton, 27% polyester, and 5% spandex woven fabric. The sleeveless blouse features a ruffle at the V-neckline, a side zipper opening, and a hemmed bottom. Style 264035 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless blouse features a round, ruche neckline and a hemmed bottom. Style 266355 is a woman’s pullover blouse constructed from 100% polyester woven fabric. The sleeveless blouse features a round neckline, ruffles around the neckline and arm holes, and an elasticized bottom. Style 262320 is a woman’s pullover blouse constructed from 97% polyester and 3% spandex woven fabric. The sleeveless blouse features a round, twisted neckline and a hemmed bottom. Although you requested classification of styles 259250, 255205, and 264035 under subheading 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), these garments have sufficient shoulder coverage to be considered blouses in the more specific heading of 6206. Consequently, the applicable subheading for styles 259250 and 264035 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for style 255205 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for styles 266355 and 262320 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 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