The tariff classification of a woman’s upper body garment from China

N289699 September 25, 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 upper body garment from China Dear Ms. Miller: In your letter dated August 24, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 445932 is woman’s loose fitting top composed of 35 percent acrylic, 25 percent wool, 20 percent nylon and 20 percent alpaca knit fabric. The garment is pulled over the head, reaches the waist and features a cowl neckline, long sleeves, and a large oval shaped key-hole in the center of the back with a cross over design above the rib knit bottom. The garment has sufficient bust coverage. The applicable subheading for style 445932 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