The tariff classification of a woman’s crop top from Mexico

N293749 February 13, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of a woman’s crop top from Mexico Dear Kathy: In your letter dated December 8, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style BWC224 is a woman’s crop top composed of 86 percent nylon 14 percent spandex knit fabric. The garment does not reach the waist and features a mock neckline, and a rear zipper closure. The garment has sufficient bust coverage. The garment will be imported in adult sizes P-XL. The applicable subheading for style BWC224 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division