The tariff classification of a woman’s top from China

N237517 February 1, 2013 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 January 14, 2013, on behalf of your client NTD Apparel Inc., you requested a tariff classification ruling for a woman’s knit top. The submitted sample, style/part# QE622, is a woman’s top constructed from 95% cotton and 5% spandex knit fabric. The bandeau top extends from the chest area to just below the bust. It features elasticized, removable shoulder straps; 100% polyester foam padding in the bust; decorative self fabric fringe along the front neckline; and an elasticized bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. 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