The tariff classification of a woman’s knit garment from China

N273931 April 12, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Building 6 Fort Meyers, FL 33966 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Garyn: In your letter dated March 2, 2016, you requested a tariff classification ruling. Your sample will be returned, as requested. Style 15-6855 is a woman’s “White House/Black Market” label upper body garment constructred from 80 percent cotton and 20 percent nylon knit fabric. The sleeveless garment features a U-shaped front neckline and a high rear neckline formed by ½ inch rib knit stritching, oversized armholes, fabric tie-closures underneath the armholes to secure the garment and a straight self start bottom. The sides of the garment are completely exposed and extend from the shoulders to just below the waist. Although the garment provides sufficient upper body coverage it does not extend to the waist all around due to the exposed sides. The applicable subheading for style 15-6855 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 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