The tariff classification of a girl’s top from China.

N056845 April 14, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Mark Estebo Par Customs Brokers 147-35 Farmers Blvd. Jamaica, NY 11434 RE: The tariff classification of a girl’s top from China. Dear Mr. Estebo: In your letter dated March 31, 2009, on behalf of your client Haddad Apparel, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, Style NKG-KT6804 is a girl’s jersey finely knit top that is constructed of fabric that is 60% cotton, 40% polyester. The halter style garment has shoulder straps approximately one inch wide, a vee neck opening and an overlay band of fabric about one inch wide that circumvents the garment below the chest and is accented in the front by a nonfunctional twill tie bow. The article has NIKE ™ embroidery on one chest side. The abbreviated garment is not classified as a pullover because it has limited coverage at the shoulders and garment back. The item will be imported in girls’ sizes 4-6X. The applicable subheading for Style NKG-KT6804 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 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division