The tariff classification of women’s tops from China

N260350 January 8, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6110.30.3059 Ms. Katie Chang Christopher & Banks 2400 Xenium Lane North Plymouth, MN 55441 RE: The tariff classification of women’s tops from China Dear Ms. Chang: In your letter dated December 19, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 8918 is composed of two garments attached at the shoulder seams; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed from 100% polyester woven fabric. It features a round neckline, a full front opening secured by five button closures, ¾ length sleeves, and a hemmed bottom. The inner garment attached by thread loops is a woman’s sleeveless pullover constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a scoop front neckline, a high rear neckline, and a hemmed bottom. An additional feature includes capping at the necklines and armholes. The garment extends to below the waist. The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the sleeveless pullover will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division