The tariff classification of a woman’s top from Mexico

N270681 December 10, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s top from Mexico Dear Mr. Rizner: In your letter dated October 14, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 222733 is a woman’s top constructed from 100% polyester knit fabric. The sleeveless top features a U-shaped front neckline, oversized armholes, 1inch wide shoulder straps, a narrow racer-styled back, and a scooped-shaped bottom. The garment provides bust coverage but lacks sufficient back coverage and extends below the waist. Style 222733 will be imported in Adult (women’s) sizes S- 2XL. You state the identical garment will be imported as style 222933 Youth (girls’) sizes S - XL. The applicable subheading for style 222733 and style 222933, will be 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 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 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