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

N080477 November 9, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jeanette Wong IFL (US) Inc. 8680 Cambie Street Vancouver, BC Canada V6P 6M9 RE: The tariff classification of a woman’s bikini top from China. Dear Ms. Wong: In your letter dated October 14, 2009, you requested a tariff classification ruling for a woman’s knit halter top. The submitted sample, Style #S09015, is woman’s bikini top constructed from 80% Acrylic, and 20% linen crocheted fabric. The garment does not reach the waist and features a strap that extends around the neck and ties, and two narrow back straps that tie at the back. The garment provides bust coverage, but no shoulder or back coverage. We are returning your sample as requested. The applicable subheading for the top, Style S09015, 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