The tariff classification of two women’s tops from Vietnam

N089259 January 8, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010, 6114.30.1020 Ms. Julie Bakhshpour Aloha Customs Services 9215 Hall Road Downey, CA. 90241 RE: The tariff classification of two women’s tops from Vietnam Dear Ms. Bakhshpour: In your letter dated December 28, 2009 you requested a classification ruling on behalf of your client Silver Lion Trading Service Company. The submitted sample, style KT591, is a woman’s top constructed from knitted fabric. The top features a v shaped neckline; ¾ inch wide shoulder straps; a shirred front neckline; and a banded bottom. The back has an exaggerated t design resulting in more than half of the back being exposed when worn. This style will be imported in two different fiber blends, 95 percent rayon and 5 percent spandex and 95 percent cotton and5 percent spandex. We are returning your samples. The applicable subheading for style KT591 of 95 percent cotton and 5 percent spandex will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% ad valorem. The applicable subheading for style KT591 of 95 percent rayon and 5 percent spandex 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