The tariff classification of a woman’s top from China

N299634 August 23, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Hiromi Acuna Chaser 217 E 157th Street Gardena, CA 90248 RE: The tariff classification of a woman’s top from China Dear Mr. Acuna: In your letter dated June 26, 2018, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style CW6468 is a woman’s loose-fitting top composed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment features a rib knit halter-style neckline, oversized armholes, and a round hemmed bottom. While the garment provides sufficient coverage of the bust, it does not provide shoulder coverage. The applicable subheading for style CW6468 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 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