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

N333686 July 11, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lesa Hubbard JC Penney Purchasing LLC 6501 Legacy Drive, Suite B100 Plano, TX 75024 RE:  The tariff classification of a woman’s crop top from Vietnam Dear Ms. Hubbard: Item 351335 is a woman’s crop top constructed from 63 percent modal, 31 percent nylon, and 6 percent spandex knit fabric. The tight-fitting sleeveless garment reaches from the shoulder to above the waist, and features a mock neck, and a lettuce edged hemmed bottom. The garment provides sufficient bust coverage. In your ruling request, you state the garment just meets the waist and is not loose-fitting, in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, and would be classified under subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other, Other, Other.  However, item 351335 is does not reach the waist all the way around.  Consequently, there is insufficient coverage for garments of heading 6110.  The applicable subheading for item 351335 will be 6114.30.1020, HTSUS, 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 http://www.usitc.gov/tata/hts/. 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