The tariff classification of a woman’s top from the Dominican Republic

N136539 January 5, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Katy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s top from the Dominican Republic Dear Ms. Guyer-Martin: In your letter dated December 2, 2010 you requested a classification ruling. The submitted sample, style DB4081, is a woman’s top constructed from 95 percent nylon and 5 percent spandex knit fabric. The seamless garment features 5/8 inch wide elasticized shoulder straps which form a V design in the back; a tubular bottom; a scooped, front neckline; and gathering at and below the bust formed by a change of stitch. The upper back portion of the garment is mostly exposed. We are returning the sample as requested. The applicable subheading 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. The duty rate 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