The tariff classification of a woman’s top from India

N239979 April 4, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s top from India Dear Ms. Orzol: In your letter dated March 20, 2013 you requested a classification ruling. The submitted sample, style 00S48L -UFTK-NINAS, is a woman’s top constructed from 100 percent cotton jersey knit fabric. The garment features pieced construction; 7/16 inch wide adjustable, elasticized shoulder straps which form a V design in the back; a V-shaped, front neckline with a textile bow in the center; shaping above the bust and rear neckline formed by rib knit stitching; darts below under the bust line; and a hemmed bottom. The upper back portion of the garment is mostly exposed. We are returning your sample as 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