The tariff classification of a woman’s knit top from India

N216372 May 16, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Richard Pignatelli Aspen Forwarders & CHB., Inc 20 W. Lincoln Avenue, Suite #203 Valley Stream, NY 11580 RE: The tariff classification of a woman’s knit top from India Dear Mr. Pignatelli: In your letter dated May 1, 2012, you requested a tariff classification ruling on behalf of your client Excel High, Inc. The submitted sample, Style number 221 is a woman’s knit top. The woman’s top is constructed of 95% polyester and 5% spandex fabric. The garment features a full frontal opening with no means of closure. The garment provides sufficient bust coverage; upper left and right chest panels have 3 vertical pleated rows sewn down; short hemmed sleeves; and a hemmed bottom that does not reach the waist all the way around. We are returning your sample. The applicable subheading for the knit top, Style number 221, 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, Thomas J. Russo Director National Commodity Specialist Division