The tariff classification of a woman’s top from China

N096603 March 22, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.90.9010 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle, Door # 6 Bristol, PA. 19007 RE: The tariff classification of a woman’s top from China Dear Ms. Mosco: In your letter dated March 4, 2010 you requested a classification ruling. The submitted sample, style J2CY62048, is a woman’s top constructed from 52 percent linen and 48 percent cotton openwork knit fabric. The sleeveless garment features a racer style back, oversized armholes, a cowl style collar and a self start bottom. Due to the oversized armholes the garment is precluded from 6110, HTSUS. We are returning your sample as you requested.  The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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