The tariff classification of a girls’ knit top from Indonesia.

N246932 November 15, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO. 6114.20.0010 Ms. Regina White–Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girls’ knit top from Indonesia. Dear Ms. White–Santiago: In your letter dated September 18, 2013, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you. Style number 2022970 (reference # 2223414H0004A) is a girl’s cotton jersey knit top. The sleeveless garment has an A-line body with exposed shoulders, narrow fabric shoulder straps and coverage below the neckline that is straight across the upper body, below the armhole openings. Five horizontal rows of polyester mesh knit fabric in various colors are overlaid onto the front of the garment creating a tiered ruffle effect. A fabric bow is sewn to the base of one shoulder strap. The style will be imported in toddler sizes 2T- 4T. The applicable subheading for the top will be 6114.20.0010, HTSUS, which provides for other garments, knitted or crocheted: of cotton: tops: women’s or girls’. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division