CLA-2-62:RR:NC:TA:360
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue
Suite 4500
New York, NY 10106
RE: The tariff classification of women’s upper body garments from China
Dear Mr. Zelman:
In your letter dated August 29, 2009, you requested a classification ruling on behalf of Susana Monaco, Inc. Your samples will be returned as requested.
The submitted sample, style #10e7648, is a woman’s blouse constructed from 95% silk and 5% spandex woven fabric. The tunic-styled pullover blouse is sleeveless and features a one shoulder strap approximately 11/2 inches wide, the right shoulder is bare, and a hemmed bottom.
The submitted sample, style #bc10f0445, is a woman’s halter constructed from 100% cotton woven fabric. The halter features an attached three buttoned strap around the neck, a U-shape neckline and an elasticized banded bottom. The top back edge is cut straight across leaving the shoulders and upper back bare.
In your letter you suggest a classification of subheading 6206.10.0040, HTSUS, for style 10e7648. The width of the shoulder strap excludes this garment from subheading 6206, HTS. This garment is properly classified under heading 6211, HTS. You also suggest a classification of subheading 6211.42.0056, HTSUS, for style bc10f0445. The garment leaves the shoulders and upper back bare thereby excluding it from subheading 6211.42.0056, HTS. The garment is properly classified under subheading 6211.42. 0081.
The applicable subheading for the style 10e7648 will be 6211.49.1050, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 1.2 percent ad valorem.
The applicable subheading for style bc10f0445 will be 6211.42.0081, 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 cotton: 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 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division