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

N133941 December 15, 2010 CLA-2-61:OT:RR:NC:N3:361 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 China. Dear Mr. Ching: In your letter dated November 19, 2010, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #7071, is a woman’s knit top constructed from 100% cotton open-work knit fabric. The garment does not reach the waist and features ¾ sleeves, a full front opening with a one button closure at the neck, a back that extends approximately 14 inches in length, and a crocheted bottom. The garment has shoulder coverage and sufficient bust coverage. We are returning your sample as you requested. The applicable subheading for Style 7071, 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