The tariff classification of a two women’s tops from India.

N077381 October 21, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Darrell R. Norman Trans Pacific Logistics, LLC 9911 Inglewood Avenue, Suite 106 Inglewood, CA 90301 RE: The tariff classification of a two women’s tops from India. Dear Mr. Norman: In your letter dated September 24, 2009, on behalf of your client Pthalo, Inc., you requested a tariff classification ruling for two women’s knit tops. The submitted samples are described as follows: 1. Style #JL-6046 - A woman’s top constructed from 100% rayon knit mesh fabric. The top does not reach the waist and features short sleeves, and a full front opening with no means of closure. The top provides sufficient coverage of the bust and is decorated with plastic sequins. 2. Style #JL-3560 - A woman’s top constructed from 100% rayon knit mesh fabric. The top does not reach the waist and features short sleeves, and a full front opening with no means of closure. The top provides sufficient coverage of the bust and is decorated with plastic sequins. In your ruling request, you recommended classification of the submitted garments under HTS 6104.39.100 or 6114.30.3070. The abbreviated garments lack the necessary upper body coverage of a 6110, HTSUS garments. You asserted classification as Suit-type jackets under 6104, HTSUS. However, the garments lack the structured styling and tailoring generally associated with suit-type jackets. The garments are properly classified under HTS 6114.30.1020, as tops. We are returning your samples as requested. The applicable subheading for the tops, Styles JL-6046 and JL-3560, 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 or girls’. The rate of duty 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