The tariff classification of women’s knit tops from Vietnam.

N263656 May 1, 2015 CLA-2-61: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 knit tops from Vietnam . Dear Mr. Kim: In your letter dated April 3, 2015, you requested a classification ruling. Your samples will be returned as requested. Style number ID73357 is a woman’s top constructed from 87% polyester and 13% spandex knit fabric. The sleeveless garment features a deep U-shaped front neckline, a rear cut-out extending from the neckline to the lower back, oversized armholes, shoulder straps measuring less than two inches in width, self-fabric capping at the neckline and armholes, and a hemmed bottom. The garment extends below the waist. Style number M0185 is a woman’s top constructed from 100% polyester knit fabric. The sleeveless garment features a deep U-shaped front neckline, a deep U-shaped back neckline that extends to the lower back, oversized armholes, shoulder straps measuring less than two inches in width, self-fabric capping at the neckline and armholes, and a hemmed bottom. The garment extends below the waist. The applicable subheading for styles ID73357 and M0185 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.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division