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

N237059 January 25, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Ivory Wong American Eagle Outfitters 401 Fifth Avenue NY, NY 10016 RE: The tariff classification of a woman’s knit top from China Dear Ms. Wong: In your letter dated December 31, 2012 you requested a classification ruling on behalf of Blue Star Imports L.P. The submitted sample, style 7890, is a women’s top constructed from 80 percent viscose rayon and 20 percent cotton knit fabric. The garment features short, hemmed sleeves; a U-shaped front neckline; a deep U shaped back neckline extending to the waist; contrasting color fabric trim on the front and back necklines; and a hemmed bottom. We are returning your sample as requested. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: 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