The tariff classification of women’s tops from India

N174036 August 3, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.43.0060 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of women’s tops from India Dear Ms. Tobar: In your letter dated June 24, 2011, you requested a tariff classification ruling. Your samples will be returned as requested. Style T-HALITE (00CSLG) is a woman’s top constructed of 100% rayon woven fabric. The garment features a stand up collar with a V-neckline, capped sleeves, a full front opening secured by a zipper closure over a button closure, and a belt at the bottom. Style G-FROU (00CUSG) is a woman’s top constructed of 100% cotton woven fabric. The garment features a round neckline, capped sleeves with oversized openings, a full front opening secured by an asymmetrical two button closure, and two pieces of decorative woven fabric attached by a zipper near the waist. The applicable subheading for style T-HALITE (00CSLG) 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. Although you requested classification of style G-FROU (00CUSG) under subheading 6206.30.3041, HTSUS, this item does not have sufficient blouse features. Consequently, the applicable subheading for style G-FROU (00CUSG) 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. 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