The tariff classification of a woman’s top from China

N234562 November 20, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, New York 11563 RE: The tariff classification of a woman’s top from China Dear Mr. Salvato: In your letter dated October 16, 2012 you requested a classification ruling on behalf of your client NTD Apparel Inc. The submitted sample, style QE5043, is a woman’s bra styled top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends to just below the bust. It features two inch wide shoulder straps, a straight back and an elasticized 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, Thomas J. Russo Director National Commodity Specialist Division