The tariff classification of a woman’s top from Bangladesh

N146936 February 17, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s top from Bangladesh Dear Ms. Stanczak: In your letter dated January 25, 2011 you requested a classification ruling. The submitted sample, Style CS300, is a woman’s wrap top constructed from 100 percent acrylic knit fabric. The abbreviated garment has a full front opening which extends from the neck to just below the bust with a self fabric closure that ties below the bust. It has long sleeves and a tubular bottom. The garment provides sufficient coverage in the bust area. We are returning your 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