The tariff classification of a woman’s knit top from Vietnam.

N052949 March 30, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jimmy Ching Dress Barn, Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s knit top from Vietnam. Dear Mr. Ching: In your letter dated February 23, 2009, you requested a tariff classification ruling. The submitted sample, Style #64137, is a woman’s top constructed from 57% cotton, 37% polyester, and 6% spandex knit fabric. The garment extends below the waist and features a V-shaped neckline in front with lace trim, elasticized lace shoulder straps, shaping below the bust, and open-work fabric finishing the bottom. The upper back of the garment extends straight across from side seam to side seam. The garment also provides sufficient coverage of the bust area. Your sample is being returned as requested. The applicable subheading for the top, Style 64137, 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 or girls’. 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