The tariff classification of women’s tops from Turkey

N216800 June 6, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.42.0081; 6206.30.3041 Mr. John M. Kearney Mallory Alexander International Logistics 2002 North Highway 360 Grand Prairie, TX 75050 RE: The tariff classification of women’s tops from Turkey Dear Mr. Kearney: In your letter dated May 3, 2012, you requested a tariff classification ruling on behalf of your client, Mustafa Engin Akkurt dba Akkurt Cotton Company. Your samples are being retained for our files. Sample 1 is a woman’s hooded pullover garment constructed from 100% cotton woven fabric. The top features a deep V-neckline reaching the midriff, short sleeves, and side slits. Sample 2 is a woman’s top constructed from 100% cotton woven fabric. The asymmetrical top features a self fabric tie around the neck and oversized armholes. Sample 3 is a woman’s top constructed from 100% cotton woven fabric. The top features a draped neckline and an asymmetrical side zipper closure. Sample 4 is a woman’s pullover top constructed from 100% cotton woven fabric. The top features a boat neckline, short sleeves, and side slits. Although you requested classification of sample 1 under heading 6206, the features and the cut of the garment are not those of heading 6206. Consequently, the applicable subheading for sample 1 will be 6211.42.0056, 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: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 percent ad valorem. Although you requested classification of samples 2 and 3 under heading 6206, the features of these garments are not those of heading 6206. Consequently, the applicable subheading for samples 2 and 3 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. The applicable subheading for sample 4 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 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