The tariff classification of a woman’s top from China, Pakistan, Vietnam, India and Bangladesh

N185183 September 30, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Ken Park Wicked Fashions, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a woman’s top from China, Pakistan, Vietnam, India and Bangladesh Dear Mr. Park: In your letter dated September 15, 2011 you requested a classification ruling. The submitted sample, style 12123-1120, is a woman’s top constructed from 57 percent cotton and 43 percent rayon knit fabric. It features an asymmetrical neckline without shoulder coverage on the right side; full shoulder coverage on the left side with a short hemmed sleeve; a screen print design with glitter and rhinestones on the front panel; and a smocked, banded bottom. The garment extends from the shoulder to below the waist. 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