The tariff classification of a woman’s top from Mexico

N248865 December 31, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grvetown, GA 30813 RE: The tariff classification of a woman’s top from Mexico Dear Ms. Florentino: In your letter dated December 17, 2013 you requested a classification ruling. The submitted sample, style 9020, is a woman’s top constructed from 90% polyester and 10% spandex knit fabric. The top features a V-shaped front neckline; a high back; long hemmed sleeves with contrasting color inserts; and a 2 inch wide textile covered elastic bottom. The top extends from the shoulders to just below the bust. The top will be imported in ladies’ sizes S-2XL. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division