The tariff classification of women’s and girls’ upper-body garments from Mexico

N293958 February 12, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Ave. Anaheim, CA 92807 RE: The tariff classification of women’s and girls’ upper-body garments from Mexico Dear Ms. Nagel: In your letter dated December 8, 2018, you requested a tariff classification ruling. The samples will be returned under separate cover. Style N8700 is a women’s upper-body garment. The lined garment is constructed from 80% Nylon 20% spandex knitted fabric, which is visibly coated with an unknown substance on the outer surface. The garment extends to just below the bust and features a slightly curved neckline, a straight back, spaghetti straps, and an encased elastic hem. Style N8700C is a girls’ upper-body garment. The lined garment is constructed from 80% Nylon 20% spandex knitted fabric, which is visibly coated with an unknown substance on the outer surface. The garment extends to just below the bust and features a slightly curved neckline, a straight back, spaghetti straps, and an encased elastic hem. The applicable subheading for styles N8700 and N8700C will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Women’s or girls’. The rate of duty is 7.1% 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division