The tariff classification of a woman’s garment from China

N244706 August 28, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6211.43.0091 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s garment from China Dear Ms. Orzol: In your letter dated July 31, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style 00S8CZ-0JAEL-T-DELPH is composed of two garments attached at the shoulders by means of a snap closure. The outer garment is a woman’s blouse constructed of two different fabrics. The collar and shoulders are constructed of a 100% lyocell woven fabric. The remainder of the garment is constructed of 100% polyester mesh knit fabric that measures 10 stitches or more per centimeter in both directions. The sleeveless garment extends below the waist. It features a rear partial opening with a zipper closure, a front V-neck opening finished with trim, armholes and a bottom finished with trim. The inside seam of each shoulder seam has a textile tab with a snap to which the inner garment can be secured. The knit fabric comprises over 60% of the visible surface area of this garment and imparts the essential character. The inner garment is a woman’s upper body garment constructed from 100% rayon woven fabric. The garment features shoulder straps measuring ¼ inch in width, a hemmed bottom, and a V-shaped neckline in the front. The back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. The applicable subheading for the outer garment of style 00S8CZ-0JAEL-T-DELPH will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem. The applicable subheading for the inner garment of style 00S8CZ-0JAEL-T-DELPH 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division