The tariff classification of a girl’s top from Bangladesh.

N146638 February 10, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s top from Bangladesh. Dear Ms. Stanczak: In your letter dated January 25, 2011 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style CS300C, “Crop Tie Wrap Top” is a girl’s top constructed of finely knit acrylic fabric. The criss-cross wrap garment ties in the back and features long sleeves with pointelle detail on the cuff and a rib-knit bottom. The abbreviated garment provides sufficient coverage over the chest area and does not reach the vicinity of the waist. The applicable subheading for Style CS300C 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 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division