The tariff classification of a woman’s top from India

N331947 April 20, 2023 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.1081 Richard Wortman GDLSK LLP 707 Wilshire Blvd Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of a woman’s top from India Dear Mr. Wortman: In your letter dated March 30, 2023, you requested a tariff classification ruling on behalf of your client, Americhine LLC. Your sample will be returned. Style WG724843 BLK is a woman’s top constructed from 65% cotton and 35% polyester woven fabric.  The top extends from the shoulders to just above the waist and features adjustable shoulder straps measuring less than 2 ½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.  You requested classification of style WG724843 BLK as a top under subheading 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS). However, because the garment is predominately made of cotton, the applicable subheading for style WG724843 BLK will be 6211.42.1081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other. The duty rate will be 8.1 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 at https://hts.usitc.gov/current. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division