The tariff classification of a woman’s top from India

N286086 May 30, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Veronica Miller Ann Taylor Inc. 7 Times Square, 11th Floor New York, New York 10036 RE: The tariff classification of a woman’s top from India Dear Ms. Miller: In your letter dated April 11, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 438070 is a woman’s loose-fitting top composed of 74 percent modal and 26 percent polyester knit fabric. The sleeveless garment features a halter-style collar neckline, oversized armholes, a partial back opening at the neck with a one button closure and a hemmed bottom. While the garment provides sufficient coverage of the bust, it does not provide shoulder coverage. The applicable subheading for style 438070 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 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