The tariff classification of women’s tops from India

N203183 March 7, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6211.43.0060 Mr. Don Penson Rank Shipping, Inc. One Cross Island Plaza Suite 127 Rosedale, NY 11422 RE: The tariff classification of women’s tops from India Dear Mr. Penson: In your letter dated February 3, 2012, you requested a tariff classification ruling on behalf of your client, ES Supply LTD. Your samples will be returned. Style R2X2667 is a “RXB” label woman’s short sleeve pullover garment constructed of a knitted 100% cotton fabric.  The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed.  The garment has an elasticized gathering at the rounded front and rear necklines, a keyhole opening with a tie closure at the center of the front neckline, and embroidery designs down the center of the front panel and on the sleeves.  An elasticized tightening is found at the sleeve endings and the straight garment bottom.  The garment extends to below the waist.  You suggested classification under heading 6114.  The Explanatory Notes to Heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter.  The garment has the construction and styling features common to garments of Heading 6110, therefore, Heading 6114 cannot be considered.  Style R2X5031T is a woman’s pullover style upper body garment constructed of 100% polyester woven fabric. The garment features a V-neckline, short voluminous sleeves and a hemmed bottom. The garment extends to below the waist.  The applicable subheading for style R2X2667 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.  The duty rate will be 16.5 percent ad valorem. The applicable subheading for style R2X5031T 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. 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, Thomas J. Russo Director National Commodity Specialist Division