The tariff classification of women’s tops from Vietnam

N261028 February 13, 2015 CLA-2-95:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s tops from Vietnam Dear Mr. Kim: In your letter dated January 21, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style M4365 is a woman’s tight-fitting top constructed from 95% polyester and 5% spandex knit fabric. The top does not reach the waist and features a front scoop neckline, a rear V-shaped panel at the nape of the neck with four straps extending downward into a lower back panel, oversized armholes, and a hemmed bottom. The lower back panel extends straight across from side seam to side seam. While the garment provides sufficient coverage of the bust, it does not provide shoulder or upper back coverage. Style M4156 is a woman’s tight-fitting top constructed from 95% polyester and 5% spandex knit fabric. The top extends below the waist and features a halter-style collar neckline, oversized armholes, a narrow rear panel sewn into the collar and extending to the waist, and a hemmed bottom. While the garment provides sufficient coverage of the bust, it does not provide shoulder or upper back coverage. The applicable subheading for styles M4365 and M4156 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: 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 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.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division