The tariff classification of a woman’s top from the Philippines.

N160657 May 10, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Cirrone Collective Brands Performance & Lifestyle Group 3231 Southeast Sixth Avenue Topeka, Kansas 66607 RE: The tariff classification of a woman’s top from the Philippines. Dear Ms. Cirrone: In your letter dated April 12, 2011, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #80758, is woman’s top constructed from 90% polyester, and 10% spandex knit fabric. The front of the garment is twisted at the chest area and features a V-shaped neckline in front, long sleeves, and overlock stitching finishing the bottom. The top provides sufficient coverage of the bust. We are returning your sample as requested. The applicable subheading for the top, Style #80758, 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% 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