The tariff classification of two women’s tops from Cambodia

N051422 February 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010, 6114.30.1020 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust Intl. CHB 11222 S. La Cienega Blvd. # 255 Inglewood, CA 90304 RE: The tariff classification of two women’s tops from Cambodia Dear Ms. Pyung Kim: In your letter dated February 3, 2009 you requested a classification ruling on behalf of your client Can & Can Trading Co., Ltd. The submitted sample, style GL105, is a woman’s top constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleeveless top features 1 ¼ inch wide openwork fabric shoulder straps, a V shaped neckline in front, openwork trim around the front and back neckline and armholes and a bottom finished with openwork trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The submitted sample, style GL016 is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The garment features narrow adjustable shoulder straps, a scooped neckline in front and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your samples. The applicable subheading for style GL105 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 duty rate will be 10.8% ad valorem. The applicable subheading for style GL 016 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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