The tariff classification of a woman’s shrug from Vietnam.

N081106 November 18, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Cyndi Bergamini Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s shrug from Vietnam. Dear Ms. Bergamini: In your letter dated October 20, 2009, you requested a tariff classification ruling for a woman’s shrug. The submitted sample, Style #F5241, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 100% cotton knit fabric. The garment features short sleeves, a full front opening with no means of closure, and a back that extends approximately 19 inches in length. The garment has shoulder coverage and sufficient bust coverage. In your ruling request, you recommended classification of the submitted garment under HTS 6114.20.0060, other. The garment has shoulder coverage and sufficient bust coverage, and therefore is correctly classified as a top, under HTS 6114.20.0010. We are returning your sample as you requested. The applicable subheading for Style F5241, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% 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