The tariff classification of a woman’s top from Indonesia

N281891 January 12, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Dr., MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s top from Indonesia Dear Ms. Nabors: In your letter dated December 9, 2016, you requested a tariff classification ruling. Your sample will be returned as requested. Item 163025 is a woman’s top constructed from 100% rayon woven fabric. The pullover style top features a boat neckline, a hemmed bottom, shoulder straps measuring less than 2 ½ inches in width, and additional material extending from the straps to resemble short sleeves. The applicable subheading for item 163025 will be 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwar; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division