The tariff classification of a woman’s top from China

N161240 May 2, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Ms. Tina Ross Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s top from China Dear Ms. Ross: In your letter dated April 12, 2011 you requested a classification ruling. The submitted sample, style 00D3WC55959 (Fibiker), is a woman’s top constructed from 100 percent cotton knit fabric. The top does not reach the waist all around the bottom of the garment. The garment features a full front opening with a zipper closure; long, hemmed sleeves with a quilted elbow patch; no collar; shoulder coverage; sufficient bust coverage; a zippered pocket above the left bust; and a banded bottom. We are returning your sample as you requested. The applicable subheading will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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