The tariff classification of women’s tops from Vietnam

N262015 March 26, 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 February 18, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style M2345 is composed of two attached garments; the garments can be separated without damage to either garment. Both garments are constructed from 95% polyester and 5% spandex knit fabric. The outer garment is a woman’s top that extends below the waist and features a U-shaped front neckline, a hemmed bottom, oversized armholes, shoulder straps measuring less than 2 ½ inches in width, and a V-shaped lower rear panel that extends from the lower back to below the waist. The inner garment extends to just below the bust and features a scoop front neckline, oversized armholes, shoulder straps measuring less than 2 ½ inches in width, a hemmed bottom, and two narrow straps at the front that extend downward into a lower back panel, which extends straight across from side seam to side seam. Both the inner garment and the outer garment provide sufficient coverage of the bust, but neither provides shoulder or upper back coverage. Style M7165 is composed of two attached garments; the garments can be separated without damage to either garment. The outer garment is constructed from 100% polyester knit fabric, extends below the waist, and features a scoop front neckline, shoulder straps measuring less than 2 ½ inches in width, a hemmed bottom, oversized armholes, and a narrow racer back style neckline. The inner garment is constructed from 95% polyester and 5% spandex knit fabric, extends to just below the bust, and features a scoop front neckline, shoulder straps measuring less than 2 ½ inches in width, oversized armholes, a racer back style neckline, and a hemmed bottom. Both the inner garment and the outer garment provide sufficient coverage of the bust, but neither provides shoulder or upper back coverage. The applicable subheading for styles M2345 and M7165 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 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.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division