The tariff classification of women’s garments from China

N252653 May 21, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075; 6211.43.0078 Mr. Jay Park Excel International of N.Y. Corp. 700 Rockaway Turnpikes Room 401 Lawrence, NY 11559 RE: The tariff classification of women’s garments from China Dear Mr. Park: In your letter dated April 15, 2014, you requested a tariff classification ruling on behalf of you client, KOI Design. Your samples will be returned as requested. Style 430 is a woman’s long sleeve upper body garment which will be constructed from either 100% cotton or 100% polyester woven fabric. The garment features a ribbed knit collar, long sleeves with ribbed knit cuffs, unsecured pockets below the waist, a full front opening secured by a slide fastener, and a ribbed knit bottom. Style 427 is a woman’s long sleeve upper body garment which will be constructed from either 100% cotton or 100% polyester woven fabric. The garment features a round neckline, unsecured pockets below the waist, a full front opening secured by a slide fastener, and a hemmed bottom. The applicable subheading for styles 430 and 427 constructed from 100% cotton woven fabric will be 6211.42.0075, 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: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for styles 430 and 427 constructed from 100% polyester woven fabric will be 6211.43.0078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. 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 kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division