The tariff classification of two women’s tops from India

N150316 March 23, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Mr. Bruno Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of two women’s tops from India Dear Mr. Romano: In your letter dated February 22, 2011 you requested a classification ruling on behalf of your client Seeler Inc. The submitted sample, style PFF10-765, is a woman’s top constructed from 100 percent polyester mesh knit fabric. The top features a full front opening with no means of closure; a mesh lining; elbow length sleeves; and beads and sequins throughout the body of the garment and around all the edges. The garment extends from the shoulders to just above the waist. The garment has sufficient bust coverage. The submitted sample, style PFF10-764, is a woman’s top constructed from 100 percent polyester mesh knit fabric. The top features a full front opening with five hook and loop closures; short sleeves; and sequins throughout the body of the garment. The garment does not reach the waist all around the bottom of the garment. We are returning your samples. The applicable subheading for both styles will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: 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