CLA-2-62:OT:RR:NC:N3:360
Ms. Angie McDaniel
Oxford Industries, Inc.
555 S. Victory Drive
Lyons, GA 30436
RE: The tariff classification of a woman’s top and shorts from China
Dear Ms. McDaniel:
In your letter dated April 17, 2017, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. Your samples will be returned as requested.
Style 25484 consists of a woman’s top and shorts. The sleeveless top is constructed from 100% rayon woven fabric. The garment features a V-shaped front neckline, adjustable shoulder straps measuring less than 2 ½ inches in width, and a zipper closure at the back. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
The women’s shorts are constructed from 100% rayon woven fabric and feature a zipper closure at the back and hemmed leg openings.
Although you requested classification of the top and shorts of style 25484 under subheadings 6204.29.2050 and 6204.29.2025, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garments are of those of headings 6211 and 6204.
Consequently, the applicable subheading for the top will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the shorts will be 6204.69.2840, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Other: Of artificial fibers: Trousers, breeches and shorts: Other: Shorts: Women’s. The rate of duty will be 28.6 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division