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

N130276 December 1, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Lisa Knerr American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s knit top from Indonesia. Dear Ms. Knerr: In your letter dated October 27, 2010, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #7333, is a woman’s top constructed from 60% cotton, and 40% polyester knit fabric. The garment is sleeveless and features a screen-printed design on the front and back panels, a U-shaped neckline in front, and a racer style back. The garment also has revealing armholes, a left front chest pocket, and a hemmed bottom. The top has insufficient back and armhole coverage. We are returning your sample as requested. The applicable subheading for the top, Style 7333, 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