The tariff classification of a woman’s top from Vietnam

N238519 March 7, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Maurine Cecil Western Overseas Corporation 10731-B Walker Street Cypress, CA 90630 RE: The tariff classification of a woman’s top from Vietnam Dear Ms. Cecil: In your letter dated February 6, 2013, you requested a tariff classification ruling on behalf of your client, Hai Tian International Limited. Your sample will be returned as requested. Style FDJS1A2B is a pullover style woman’s top constructed from 100% polyester woven fabric. The sleeveless garment features a square neckline, partial frontal opening secure by seven button closures, top back edge is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare and elastic tightening at the bottom of the garment. The blouse measures less than 2 ½ inches at the shoulder seams. Although you requested classification of style FDJS1A2B under subheading 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of this item are not of those of upper body garments under that subheading. Consequently, the applicable subheading for style FDJS1A2B will be 6211.43.0091, 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. 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