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

N056444 April 7, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Kevin Taniguchi Nordstrom, Inc. Customs Compliance 1617 Sixth Avenue, Suite 1000 Seattle, WA. 98101-1742 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Taniguchi: In your letter dated March 30, 2009 you requested a classification ruling. The submitted garment, style BP223155, is a woman’s top constructed from 100% viscose rayon knit fabric. The tank top styled garment is oversized. It features a racer back, a scooped neckline, neckline and armholes finished with capping, oversized armholes that extend to the waist and a hemmed bottom. The garment will be imported in two sizes, extra small/small and medium/large. You suggest classification under 6114.30.3070. Because the garment mostly covers the bust it will be classified as a top under HTSUS 6114. We are returning your sample. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: 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