The tariff classification of a woman’s top from Vietnam or Botswana

N176517 August 24, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Joseph Drogalis Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a woman’s top from Vietnam or Botswana Dear Mr. Drogalis: In your letter dated July 21, 2011 you requested a classification ruling. The submitted sample, Style SP123136JK, is a woman’s top constructed from 60 percent cotton and 40 percent polyester knit fabric. The top extends straight across from side seam to side seam in the front and back. The garment extends from the bust to below the waist. It features adjustable spaghetti straps, smocking on the upper portion of the top and a hemmed bottom. We are returning your sample. 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