The tariff classification of a woman’s top from China

N192979 November 29, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s top from China Dear Ms. Shoule: In your letter dated November 7, 2011 you requested a classification ruling on behalf of your client Ikeddi Imports LLC. The submitted sample, style 3G39, is a ladies’ top constructed from 100 percent polyester openwork knit fabric. The pullover top features a rounded neckline in front and back; oversized armholes; and capping on the armholes and neckline. The top extends from the shoulders to just above the waist and then is adorned at the bottom with 12 inch long fringes. We are returning your sample. The applicable subheading 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. 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 CommoditySpecialist Division