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

N280901 November 30, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, New York 11581 RE: The tariff classification of a woman’s knit top from China Dear Mr. Maher: In your letter dated October 17, 2016, on behalf of your client Delta Galil USA Inc., you requested a tariff classification ruling. The sample will be returned to you, as requested. Style R74J010 is a woman’s bandeau style top composed of 95 percent cotton and 5 percent spandex knit fabric. The strapless tube top extends from the chest area to just below the bust. The garment provides sufficient coverage of the bust and features a 1½ inch elasticized banded bottom. The upper portion of the back extends straight across from side seam to side seam. The applicable subheading for style R74J010 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division