The tariff classification of a woman’s garment from China

N262016 March 24, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s garment from China Dear Mr. Kim: In your letter dated February 17, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style INC72165 a women’s upper body garment constructed from 100% cotton non-knit open-work fabric. The pullover garment is rectangular in shape and has an opening in the center to go over the wearer’s head. The garment extends below the waist and features a round neckline, batwing-style sleeves that cover the elbows, and a hemmed bottom. The sides of the garment are sewn under the arm opening, providing full side coverage. The applicable subheading for style INC72165 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other; Other: Women’s. The rate of duty will be 15.4 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