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

N256853 September 24, 2014 CLA-1-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Linda Diamant Ann Tayor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of a woman’s knit top from Vietnam Dear Ms. Diamant: In your letter dated August 26, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 352449 is a woman’s top constructed from knit fabric. The outer portion of the front panel is constructed from 100% nylon knit fabric. The inner portion of the front panel and the back panel are constructed from 95% cotton and 5% spandex knit fabric. The top features a scoop front neckline, adjustable spaghetti straps, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The applicable subheading for style 352449 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 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 Director National Commodity Specialist Division