The tariff classification of a woman’s top from Honduras

N055660 March 31, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 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 a woman’s top from Honduras Dear Ms. Pyung Kim: In your letter dated March 13, 2009 you requested a classification ruling on behalf of your client Can & Can Trading Co., Ltd. The submitted sample, style GL 107, is a woman’s top constructed from 100 percent cotton knit fabric. The garment features a cross over neckline with smocking, 1 ¾ inch wide smocked shoulder straps, gathering at the bust and rear neckline and a bottom finished with overlock stitching. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You suggest classification under 6110.20.2079. In order for a garment to be classified in heading 6110, HTSUS, the garment must at a minimum feature adequate “coverage” of the upper part of the body. As the styling of the subject garment, that is, an upper back that is cut straight across from side seam to side seam, lacks this type of coverage, the subject garment is precluded from classification in heading 6110, HTSUS. We are returning your sample. The applicable subheading 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. 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