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

N290620 October 26, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lynne McGowan GHY USA, Inc. 239 Phillips Farm Road Gaffney, South Carolina 29341 RE: The tariff classification of a woman’s knit top from Vietnam Dear Ms. McGowan: In your letter dated September 21, 2017, you requested a tariff classification ruling, written on behalf of your client, Mondetta. Your sample will be returned to you, as requested. Style TJXPFR7-LT15B is a woman’s tank style top composed of two garments constructed so that the back crisscrosses are on top of the racerback tongue and cannot be separated. The sleeveless outer layer is constructed from 95 percent polyester and 5 percent spandex knit fabric, extends from the shoulder to mid-thigh, and features a round front neckline, a racerback, oversized armholes and a flared hemmed bottom. The inner garment is constructed from 91 percent polyester and 9 percent spandex knit fabric, does not reach the waist and features removable pads, a round front neckline, crisscross back and a 1 inch banded bottom. In your ruling request you suggest classification of style TJXPFR7-LT15B as an “other” garment under subheading 6114.30.3070 Harmonized Tariff of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’.” However, the features and cut of the garment are those of a top. Consequently, the applicable subheading for style TJXPFR7-LT15B will be 6114.30.1020 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division