The tariff classification of a woman’s top from Indonesia

N289698 September 28, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 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 Indonesia Dear Ms. Miller: In your letter dated August 24, 2017, you requested a tariff classification ruling. Your sample will be retained by this office. Style 448711 is a woman’s top that consists of two layers. The outer shell is composed of a 70 percent cotton, 30 percent nylon warp lace-like knit fabric. The inner layer is composed of 100 percent polyester woven fabric. The sleeveless, loose-fitting garment features spaghetti straps, oversized armholes, a V-shaped front neckline, modified racer back and a scalloped bottom. The outer knit lace-like layer of the garment is longer than the inner woven layer and hangs below the woven layer. The woven layer has a hemmed bottom. The garment covers the bust and reaches the waist. The essential character of the top is imparted by the warp knit fabric. The applicable subheading for style 448711 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