The tariff classification of a woman’s knit top from Mexico

N253752 June 17, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit top from Mexico Dear Ms. Florentino: In your letter dated May 16, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1208 is a woman’s top constructed from 90% polyester and 10% spandex knit fabric. The sleeveless garment features an elasticized square-shaped neckline in front, oversized armholes, and a hemmed bottom that is slightly longer at the back. The back straps extend from the center rear of the garment to the nape of the neck, leaving the shoulders and the center back exposed. The garment extends below the waist. You state that the identical garment will be imported in girls’ sizes as style 1209. The applicable subheading for styles1208 and 1209 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 or girls’. The rate of duty will be 28.2 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division