The tariff classification of a woman’s top from China or Korea

N050431 February 5, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Richard M. Wortman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd. Suite 4150 Los Angeles, CA. 90017 RE: The tariff classification of a woman’s top from China or Korea Dear Mr. Wortman: In your letter dated January 27, 2009 you requested a classification ruling on behalf of your client Shine Coast Imports, Inc. The submitted sample, style RT1004L, is a woman’s camisole styled top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends to just above mid thigh and the bottom is finished with openwork trim. It features a V shaped neckline in front with openwork trim and adjustable elasticized spaghetti straps. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The garment is designed to be seen when worn and is not designed to be worn under other clothing. We are returning your sample as requested. The applicable subheading 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% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division