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

N284846 April 7, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, Tennessee 37072 RE: The tariff classification of a woman’s knit top from Indonesia Dear Ms. Barnes: In your letter dated March 8, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. SKU 18303201 is a woman’s double layered tank; the layers cannot be separated without causing damage to either garment and are sewn together at the base of the shoulder straps and around the front neckline. The outer layer is composed of 100 percent polyester mesh knit fabric. The inner layer is composed of 100 percent polyester knit fabric. The garment features a scooped front neckline, racer back style neckline, oversized armholes, shoulder straps measuring less than 2 inches in width and flared hemmed bottoms. The inner layer extends approximately three inches below the outer layer. The garment extends from the shoulders to below the waist. The applicable subheading for style 18303201 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 rate of duty will be 28.2% 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