The tariff classification of a woman’s top from India

N260483 January 26, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6114.30.1020 Ms. Valerie Ficarelle Woltmann & Bonventre, Inc. 159 Doughty Boulevard Inwood, NY 11096 RE: The tariff classification of a woman’s top from India Dear Ms. Ficarelle: In your letter dated December 24, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample is composed of two garments attached at the shoulders by means of a plastic loop; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed of both knit and woven components. The center front panel, extending from the neckline to the midriff, is constructed from 80% cotton and 20% nylon non-knit, non-crochet, lace-like fabric, which you state is chemical lace. The raglan sleeves and the front and back panels, extending from the midriff to the hip area, are constructed from 100% polyester woven fabric. The balance of the garment is constructed from 100% nylon knit fabric. The garment features a V-neckline and ¾ length hemmed sleeves. The woven component imparts the essential character of the garment. The inner garment is a sleeveless top constructed from 100% polyester knit fabric. It extends below the waist and features a modified U-shaped front neckline, adjustable shoulder straps measuring less than two inches in width, and a hemmed bottom. The garment is cut straight across the back from side seam to side seam. Although the two garments appear to be permanently attached at the shoulders, they are simply attached by means of a plastic loop. Removing the loop detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, the submitted sample is considered to consist of two separate garments. The applicable subheading for the outer garment will be 6206.40.3030, 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 inner garment will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 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