The tariff classification of a woman’s and girls’ knit crop top from Mexico.

N103067 May 27, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s and girls’ knit crop top from Mexico. Dear Mr. Rizner: In your letter dated April 21, 2010, you requested a classification ruling. The submitted sample, Style #9010, is woman’s “Cheer Midriff” crop top constructed from 100% polyester micro wicking knit fabric. The top does not reach the waist and features a stand-up, fold-over collar, long hemmed sleeves, a partial front opening with a zippered closure, and an elasticized banded bottom. The garment provides sufficient coverage of the bust. You state that the garment will be imported in women’s sizes S-2XL under Style #9010, and in girls’ sizes XS-L under Style #9011. Your sample is being returned as requested. The applicable subheading for the top, Styles 9010, and 9011, 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