The tariff classification of a girl’s and woman’s top from Mexico

N286231 June 7, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of a girl’s and woman’s top from Mexico Dear Ms. Nagel: In your letter dated April 11, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested. The submitted sample, Style N8591C, is a girl’s halter style crop top constructed of 80 percent nylon and 20 percent spandex knit fabric. The pull-on abbreviated top features a scoop front elasticized neckline; elasticized front panel extensions that form a strap that goes around the neck; lining behind the front panel and strap; a straight back; and an elasticized one inch band at the bottom. The garment does not provide shoulder or upper back coverage and does not reach the waist. Style N8591C will be imported in Youth sizes S-L. The identical garment will be imported as Style N8591 in Adult sizes, S-L. The applicable subheading for Styles N8591C and N8591 will be 6114.30.1020, Harmonized Tariff Schedule of the United States, 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division