The tariff classification of women’s and girls’ tops from China

N237634 February 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of women’s and girls’ tops from China Dear Ms. Caldwell: In your letter dated January 21, 2013 you requested a classification ruling. The submitted sample, Style AZJL615, is a woman’s top constructed from 57 percent cotton, 38 percent polyester and 5 percent spandex knit fabric. The sleeveless top features adjustable spaghetti shoulder straps; an elasticized U-shaped front neckline finished with capping; and a hemmed bottom. The upper back of the garment is finished with elasticized capping and extends straight across from side seam to side seam, exposing the upper half of the back. The garment will be imported in both women’s and girls’ sizes. We are returning your sample as you requested. The applicable subheading for both the women’s and girls’ sizes 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