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

N270675 December 3, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Maria Marisela Ince HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s knit top from Vietnam Dear Ms. Marisela Ince: In your letter dated November 9, 2015, you requested a classification ruling. Your sample will be returned to you, as requested. Style T20450A is a woman’s shrug style top constructed from 95% polyester and 5% spandex knit fabric. The garment features a full front opening with no means of closure, full length sleeves and a hemmed bottom which is curved in the front. The garment does not reach the waist all the way around but does provide sufficient bust coverage. You referred to the garment as a long sleeve bolero, however, the top lacks the characteristics common to garments of heading 6104 and heading 6110, Harmonized Tariff Schedule of the United States (HTSUS).  Consequently, the applicable subheading for style T20450A 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 or girls’. The rate of duty 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division