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

N088659 January 15, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Ruth Hayd Kohl’s Department Store N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s top from China. Dear Ms. Hayd: In your letter dated December 18, 2009, you requested a tariff classification ruling for a woman’s top. The submitted sample, Style #EL10056, is a woman’s top constructed from 60% cotton and 40% rayon jersey knit fabric. The garment extends below the waist and features a shirred U-shaped neckline in front, a racer style back, and an embroidered design extending down the center of the back and a portion of the shoulder straps. The garment also has a tubular bottom and provides bust coverage, but lacks sufficient back coverage. You state that the garment will be imported in sizes XS-XL. We are returning your sample as you requested. The applicable subheading for Style EL10056 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