CLA-2-62:RR:NC:TA:360
Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a woman’s top from China
Dear Mr. LoPresti:
In your letter dated August 6, 2010, you requested a classification ruling. Your sample will be retained by this office.
Style # S2013888-1 is a woman’s sleeveless blouse. The back panel and portion of the shoulder is composed of 100% cotton jersey knit fabric. The front is composed of patchwork containing strips of 100% cotton woven fabric, 100% polyester woven fabric, 100% nylon sequined mesh fabric, and 100% nylon open work lacelike fabric. The garment also features a deep V neckline, and the shoulder seam measures under 2½ inches.
Since the woman’s blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), under the heading that occurs last in numerical order in the tariff.
The applicable subheading for style S2013888-1 will be 6211.43.0060, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: 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 duty rate 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 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 at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division