The tariff classification of women’s garments from China

N238532 March 13, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6211.42.0056 Ms. Nany Ho Pacific Sunwear of California, Inc. 3450 East Miraloma Avenue Anaheim, CA 92806 RE: The tariff classification of women’s garments from China Dear Ms. Ho: In your letter dated February 11, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted sample, item 731SU131305, is a woman’s top constructed from 100% cotton woven fabric. The sleeveless garment features a shirt collar, a full front opening with seven button closures, a V-style cut-out back, leaving the shoulders partially bare, and a hemmed bottom. The submitted sample, item 723BT131458, is a woman’s top constructed from 62% polyester, 32% rayon and 6% spandex knit fabric. The sleeveless garment features a U-shaped front neckline; a narrow t back; a patch pocket on the upper front left side; and a hemmed bottom. The garment possesses sufficient bust coverage. In your letter, you suggest item 731SU131305 is classifiable under 6211.42.0081 as other garments of women’s or girls’: Of cotton: Other. However, the garment has sufficient armhole coverage to qualify as a top under 6211.42.0056. Consequently, the applicable subheading for item 731SU131305 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 duty rate will be 8.1% ad valorem. In your letter, you suggest item 723BT131458 is classifiable under 6114.30.3070 as other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. However, the garment has sufficient bust coverage to qualify as a top under 6114.30.1020. Consequently, the applicable subheading for item 723BT131458 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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