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

N261235 February 26, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit top from Mexico Dear Mr. Rizner: In your letter dated January 12, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 229367 is a woman’s top constructed from 94% polyester and 6% spandex knit fabric. The sleeveless garment extends below the waist and features a U-shaped front neckline, 1 ½ inch wide shoulder straps, oversized armholes, self-fabric capping at the neckline and the armholes, a hemmed bottom, and a large keyhole opening in the back, which extends from the neckline to the lower back. The applicable subheading for style 229367 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.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division