The tariff classification of a peplum from India.

N250550 March 7, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9510 Mr. Michael Skidmore Dynasty CHB, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of a peplum from India. Dear Mr. Skidmore: In your letter dated February 11, 2014, on behalf of Potpourri Group Inc., you requested a tariff classification ruling. The submitted sample, identified as style number PY14SP24000, is a ladies reversible peplum. The peplum is meant to be worn over other garments and measures approximately 27 ½ inches in length and approximately 11 inches in width at its widest point. The item is worn around the waist and features a 4 inch wide yoke that includes eight pieces of waist-cinching boning. The yoke on one side is constructed of suede and features a shirred ruffle of crocheted cotton fabric with a scalloped edge. The yoke on the other side is composed of woven cotton fabric and has a shirred ruffle with a straight hemmed edge. When worn with the woven cotton side out, the scalloped edge of the crocheted ruffle is visible from underneath. Neither the woven cotton fabric portion, classifiable under tariff heading 6217, HTSUS, nor the knit cotton fabric portion, classifiable under tariff heading 6117, HTSUS, impart the essential character. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Your sample will be returned to you as requested. The applicable subheading for style number PY14SP24000 will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of cotton." The rate of duty will be 14.6 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 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 Praino at (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division