The tariff classification of a woman’s tube top from China.

N049877 February 23, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a woman’s tube top from China. Dear Mr. Armani: In your letter dated January 22, 2009, you requested a tariff classification ruling for a woman’s knit tube top. The submitted sample, Style #XA3310, is a tube top constructed from 100% cotton knit fabric. The garment features an elasticized top and bottom and extends from the chest area to below the bust. The garment does not provide any shoulder coverage. We are returning your sample as you requested. The applicable subheading for Style XA3310 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, tops, women’s. The rate of duty will be 10.8% 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