The tariff classification of a woman’s top from China

N273659 April 1, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Linda Rasco Metro 1 Lincoln Blvd., Suite202 Rouses Point, NY 12979 RE: The tariff classification of a woman’s top from China Dear Ms. Rasco: In your letter dated February 10, 2016, you requested a tariff classification ruling on behalf of your client, 3994040 Canada Inc. Your sample will be returned, as requested. Style OT-385, is a woman’s tank styled top constructed from 97 percent rayon, 3 percent spandex knit fabric. The sleeveless garment features a U-shaped front neckline, a racer back style, shoulder straps measuring approximately 1¼ inches in width, oversized armholes, side slits mearuring approximately 10 inches in length extending below the waist to mid-thigh and a hemmed bottom. The garment provides bust coverage, but insuffiecient back coverage. The applicable subheading for Style OT-385 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