CLA-2-62:OT:RR:NC:N3:360
Mr. Jose Gonzalez
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of women’s tops from China
Dear Mr. Gonzalez:
In your letter dated October 14, 2014, you requested a tariff classification ruling. Your samples will be returned as requested.
Style GR15-T17106A-0000 is composed of two garments. The outer garment is a woman’s blouse constructed from 100% polyester woven fabric. The blouse features a full front opening secured by six button closures, long sleeves with button cuffs and tabs to shorten the sleeves, and a hemmed shirttail bottom.
The inner garment is a woman’s top constructed from 100% polyester knit fabric. The top extends from the bust to just below the waist and features a scooped neckline, darts below the bust, adjustable shoulder straps, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.
The applicable subheading for the outer garment of style GR15-T17106A-0000 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
In your letter, you suggest classification of the inner garment of style GR15-T17106A-0000 under subheading 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments. However, the shaping and the styling features of the garment are those of garments under heading 6114, HTSUS. Consequently, the applicable subheading for the inner garment of style GR15-T17106A-0000 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division