The tariff classification of a woman’s top from India

N299494 August 22, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1060 Ms. Hiromi Acuna Chaser 217 E 157th Street Gardena, CA 90248 RE: The tariff classification of a woman’s top from India Dear Ms. Acuna: In your letter dated July 27, 2018, you requested a tariff classification ruling. Your sample will be returned as requested. Style CW7431 is a woman’s top constructed from 100% polyester woven fabric. The pullover garment features a scooped front neckline, a deep curved rear neckline exposing the upper portion of the back, short sleeves, and a hemmed bottom. The applicable subheading for style CW7431 will be 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; 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