The tariff classification of a woman’s top from China

N167303 June 16, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Mr. Edward J. Major Pre-Clearance Customs Service 150-30 132nd Avenue Suite 300 Jamaica, NY 11434 RE: The tariff classification of a woman’s top from China Dear Mr. Major: In your letter dated May 13, 2011, you requested a tariff classification ruling on behalf of HMS Productions. Your sample will be returned as requested. Style 62960 is a woman’s sleeveless top composed of knit and woven components. The back and front panels are composed of 100% viscose knit fabric. The front overlay is composed of 100% polyester woven fabric and covers the area extending from the shoulders to the hips. The blouse measures less than 2½ inches at the shoulder seams and features a round neckline and a hemmed bottom. The woven component imparts the essential character of the garment.  The applicable subheading for style 62960 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