The tariff classification of a woman’s top

N248873 December 26, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, New York 10001 RE: The tariff classification of a woman’s top Dear Mr. Kim: In your letter dated December 19, 2013 you requested a classification ruling. The submitted sample, style IDRACEBACK, is a woman’s top constructed from 75% polyester, 18% tencel lyocell and 7% spandex knit fabric. The top features a U-shaped front neckline; a T back; a small screen print design on the back neckline; oversized and revealing armholes; capped necklines and armholes; and a hemmed bottom. The top has insufficient back coverage. 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