The tariff classification of a woman’s upper body garment from China

N186237 October 19, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s upper body garment from China Dear Mr. Zelman: In your letter dated September 21, 2011, you requested a tariff classification ruling on behalf of Susana Monaco, Incorporated. Your sample will be returned as requested. Style an12a0504 is a woman’s upper body garment constructed from 100% cotton woven fabric. The pullover garment features a partial side zipper closure, shoulder straps measuring less than 2 ½ inches in width, and self fabric straps that tie at the back of the neck. The top back edge is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. Although you requested classification of style an12a0504 under 6211.42.0056, the features and the cut of this item are not of those of upper body garments under heading 6211.42.0056. Consequently, the applicable subheading for style an12a0504 will be 6211.42.0081, 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 cotton: 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