The tariff classification of a woman’s top from China

N070904 August 12, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Mr. Andrew Lam Northeastern Customs Brokerage Co., Inc. 175-01 Rockaway Blvd., Suite 311 Jamaica, NY 11434 RE: The tariff classification of a woman’s top from China Dear Mr. Lam: In your undated letter received August 4, 2009 you requested a classification ruling on behalf of your client Birch Fashions Inc. The submitted sample, style 60812, is a woman’s top constructed from 86 percent rayon, 9 percent nylon and 5 percent metallic knit fabric. The sleeveless top features a deep V-shaped neckline and a self start bottom. You state the garment is constructed from three different yarns. The first is a two ply yarn composed of rayon and comprises 85.7 percent of the weight of the garment. The second yarn is one ply yarn composed of nylon and comprises 9 percent of the weight of the garment. The third yarn is one ply yarn composed of metallic and comprises 5.3 percent of the weight of the garment. The applicable subheading 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