The tariff classification of a woman’s top from Indonesia

N185156 October 17, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s top from Indonesia Dear Ms. Rainbow: In your letter dated September 15, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Style number 4598 is a woman’s top with a detachable necklace. The sleeveless top is constructed from 100% polyester woven fabric and features a neckband, a partial back opening secured by a zipper closure, and a hemmed bottom. The garment extends to below the waist. The detachable necklace is constructed of textile with metal rings. It is attached to the inside of the garment’s neckband by means of snap closure. You state that the necklace is designed to be worn with the top. However, because both components are detachable and suitable for separate uses, the top and necklace do not meet the definition of a composite good as defined in the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b). Accordingly, the top and the necklace must be classified separately in two appropriate provisions. The applicable subheading for the top 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 style and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem. At this time, we are unable to issue a ruling for the removable necklace. We need additional information in order to issue a ruling. Please provide the breakdown of each component by composition (textile, metal, etc), weight, and cost. Also provide any marketing or advertising literature. If you decide to resubmit your request, please include all of the material that we have returned to you, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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