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

N207701 April 3, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.49.4155 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Lopez: In your letter dated March 1, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style DC8079 is a woman’s fully-lined upper body garment constructed of 55% wool and 45% polyester woven fabric. The sleeveless garment features a full front opening secured by four button closures, a V-neckline, two zippered chest pockets, and two zippered waist pockets. An elasticized textile belt with a metal buckle accompanies the garment. The upper body garment and the belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style DC8079 is imparted by the upper body garment. The applicable subheading for style DC8079 will be 6211.49.4155, 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 other textile materials: Of wool or fine animal hair: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 12 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