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

N241089 May 1, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s knitted top from China Dear Mr. Ching: In your letter dated April 22, 2013 you requested a tariff classification ruling. The submitted garment, Style number 13907, is a ladies knit deep and revealing V-neck top. It is constructed of 54 percent cotton, 33 percent acrylic, and 13 percent nylon fabric. The garment features a ¾ self-edge band trim attached at the V-neck and short sleeves. The garment has a hemmed bottom with a 2x2 rib trim and extends below the waist. We are returning your sample. The applicable subheading for the woman’s top, style number 13907 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