The tariff classification of a woman’s upper body garment from Vietnam

N272350 February 12, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Sue Lee Transgate International, LLC 175-01 Rockaway Blvd, Suite 215 Jamaica, NY 11434 RE: The tariff classification of a woman’s upper body garment from Vietnam Dear Ms. Lee: In your letter dated January 5, 2016, you requested a tariff classification ruling on behalf of your client H.W.I. International Inc. Your sample will be returned to you, as requested. Style 400121R16 is a woman’s tight fitting upper body garment constructed from 97% modal and 3% spandex knit fabric. The sleeveless garment features a U-shaped front neckline, elaticized spaghetti shoulder straps measuring less than 2 inches in width, and a built-in shelf-bra and a 12 inch oval opening that extends straight across from side seam to side seam in the center back. The garment extends below the waist and has a hemmed bottom. The applicable subheading for stytle 400121R16 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 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 via email at Antoinette Peek-Williams@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division