The tariff classification of a woman’s top from India

N244707 August 23, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 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 July 31, 2013 you requested a classification ruling. The submitted sample, style 00S8BA -0BADY-T-LEKA, is a woman’s top composed of two layers. The two layers are permanently attached together around the neckline and shoulders. The outer layer is constructed from 100% viscose knit fabric. The inner layer is constructed from 100% polyester mesh knit fabric. The garment features a deep and revealing V-shaped back neckline exposing most of the upper back; and a deep V-shaped front neckline. The outer layer has an unfinished bottom. The inner layer extends approximately five inches below the outer layer and is embellished with sequins. 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 or crocheted: 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, Myles B. Harmon Acting Director National Commodity Specialist Division