The tariff classification of a woman’s and girl’s top from Mexico

N294845 March 19, 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 and girl’s top from Mexico Dear Ms. Nagel: In your letter dated January 29, 2018, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style N7267 is a woman’s bandeau style top composed of 80 percent nylon and 20 percent spandex knit fabric. The top extends from the chest area to just below the bust, and features a pinch front and nude elasticized adjustable straps. The upper portion of the back extends straight across from side seam to side seam. The garment will be imported in adult sizes P-XL, and the identical garment, style N7267C, in child (girls’) sizes M-L. The applicable subheading for styles N7267 and N7267C 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 Antoinette Peek-Williams via email at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division