The tariff classification of a woman’s upper body garment from China

N248821 January 2, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Joanna Woo United-Way International Inc. 147-27 175th Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Woo: In your letter dated on December 13, 2013, you requested a tariff classification ruling on behalf of your client Global Wise Development Ltd. The submitted sample, style 1178a, is a woman’s upper body garment constructed from 61% viscose, 39% nylon knit fabric. The garment, which you referred to as a shrug, has 3/4 length sleeves, shoulder and back coverage. The garment has essentially no front coverage, nor any front closure. We are returning your sample. The applicable subheading will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: woman’s or girls’. The rate of duty will be 14.9 percent 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division