The tariff classification of a woman’s top from China

N271955 February 10, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.43.0060 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s top from China Dear Ms. Shira: In your letter dated January 5, 2016, you requested a tariff classification ruling on behalf of your client, Michael Kors. Your sample will be returned as requested. Style MU64KWJ7N2 is a woman’s top. The garment features a full front opening secured with seven button closures, a pointed shirt collar, a hemmed bottom, and short sleeves that are not sewn at the shoulder seams, leaving the shoulders bare. You state that style MU64KWJ7N2 will be imported in both 100% cotton and 100% nylon woven fabric construction. You requested classification of style MU64KWJ7N2, constructed from cotton woven fabric, under subheading 6211.42.0081, and the identical garment, constructed from nylon woven fabric, under subheading 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS). However, the features and the cut of the garment are of those of blouses of heading 6211. Consequently, the applicable subheading for style MU64KWJ7N2, constructed from 100% cotton, will be 6211.42.0056, HTSUS, which provides for Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style MU64KWJ7N2, constructed from 100% nylon, will be will be 6211.43.0060, HTSUS, which provides for Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division