The tariff classification of women’s tops from Indonesia

N190171 November 23, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6211.43.0060; 6211.43.0091 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of women’s tops from Indonesia Dear Ms. Nabors: In your letter dated October 19, 2011, you requested a tariff classification ruling. Your samples will be returned as requested. Style 744 is composed of two garments attached at the shoulders by means of a snap closure. The outer garment of style 744 is a woman’s pullover blouse constructed of 100% polyester woven fabric. The sleeveless garment features a scooped front and back ruffled neckline, a smocked design at the waist, and a hemmed bottom. The blouse extends to below the waist and measures more than 2 ½ inches at the shoulder seam. The inner garment of style 744 is a woman’s pullover top constructed of 100% polyester woven fabric. The sleeveless garment features a scooped front neckline, adjustable shoulder straps, self-fabric capping at the neckline and armhole openings, darts at both sides of the front panel at the bust area, and a straight hemmed bottom. The upper back of the garment extends from side seam to side seam, exposing the upper portion of the back. The garment extends to below the waist. Style 764 is a woman’s top constructed of 100% polyester woven fabric. The top features a stand up collar with a V-neckline, short sleeves, a full front opening with seven button closures, and a self fabric tie at the bottom. Although you requested classification of the outer garment of style 744 under 6211.43.0060, the features and the cut of this item are not of those of other garments under that heading. Consequently, the applicable subheading for the outer garment of style 744 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the inner garment of style 744 will be 6211.43.0091, Harmonized HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 percent ad valorem. The applicable subheading for style 764 will be 6211.43.0060, 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