CLA-2-61:OT:RR:NC:N3:361
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys At Law
888 Seventh Avenue, Suite 4500
New York, New York 10106
RE: The tariff classification of a woman’s top from China.
Dear Mr. Zelman:
In your letter dated May 20, 2011, on behalf of your client Susana Monaco, Inc., you requested a classification ruling for a woman’s top.
The submitted sample, Style #an11d7603, is a woman’s top constructed from
50% wool and 50% acrylic knit fabric. The top is sleeveless and features oversized armholes, a V-neckline in front, and a drawstring bottom.
Based on the exposure at the armholes, the garment does not warrant classification within heading 6110. The garment is considered a top of heading 6114, HTSUS.
Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
We are returning your sample as requested.
The applicable subheading for the top, Style #an11d7603, will be 6114.90.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of wool: Tops: women’s. The duty rate will be 12% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division