The tariff classification of a woman’s knit top from China.

N261853 March 9, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s knit top from China . Dear Mr. Kim: In your letter dated February 17, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 5115AU15 is a woman’s tight-fitting top constructed from 95% cotton and 5% spandex knit fabric. The sleeveless garment reaches the waist and features a deep U-shaped front neckline, oversized armholes, ¾ inch wide shoulder straps, and a hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper back. The applicable subheading for style 5115AU15 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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