The tariff classification of a woman’s knit top from Indonesia.

N127141 November 9, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s knit top from Indonesia. Dear Mr. Ching: In your letter dated October 7, 2010, you requested a classification ruling. The submitted sample, Style #074601, is a woman’s top constructed from 100% cotton knit fabric. The top extends below the waist and features a hood with a drawstring, a deep V-neckline in front, and short sleeves with cuffs. The garment also has a front kangaroo pocket, a drawstring at both sides, and a cut hem. Your sample is being returned as requested. The applicable subheading for the top, Style 074601, will be 6114.30.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton fibers: Tops, Women’s or girls’. 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