The tariff classification of women’s tops from India

N173716 July 28, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041; 6206.40.3030; 6211.42.0056 Mr. Quintin E. Bustion Jones Jeanswear Group Inc. 200 West Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of women’s tops from India Dear Mr. Bustion: In your letter dated June 24, 2011, you requested a tariff classification ruling. Your samples will be retained by this office. Style NWT 3581 Angel is a woman’s pullover blouse constructed of 100% cotton woven fabric. The garment features short sleeves, a V-neckline, two chest pockets with button flap closures, and overlock stitching at the bottom. Style NWVAT 146 Chelsie is a woman’s pullover top constructed of 100% cotton woven fabric. The garment features a round neckline with a partial opening secured by three button closures, ¾ length sleeves, and a full elasticized hemmed bottom. Style NWT 2002 Shelby is a woman’s pullover blouse constructed of 100% cotton woven fabric. The garment features a scoop neckline with a partial opening secured by seven button closures, short sleeves, and overlock stitching at the bottom. Style NWT 3591 Janeiro is a woman’s pullover blouse constructed of 100% cotton woven fabric. The garment features a round neckline with a sequined design at the center, short sleeves, and a hemmed bottom. Style NWT 3435 Naomi is a woman’s pullover top constructed of 100% cotton woven fabric. The garment features a boat neckline, short sleeves, a full elasticized hemmed bottom, and embroidery throughout. Style JSW 0267 Virginia is a woman’s pullover blouse constructed of 100% rayon woven fabric. The garment features a round neckline with a self fabric tie, elbow-length sleeves, and overlock stitching at the bottom. The applicable subheading for styles NWT 3581 Angel, NWT 2002 Shelby, and NWT 3591 Janeiro will be 6206.30.3041, Harmonized Tariff Schedule of the United States (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 NWVAT 146 Chelsie and NWT 3435 Naomi will be 6211.42.0056, 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. The applicable subheading for style JSW 0267 Virginia 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. 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