The tariff classification of a woman’s top from China.

N052595 March 11, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Zoey Yang Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a woman’s top from China. Dear Ms. Yang: In your letter dated February 17, 2009, requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style# PP 1092177 is woman’s top constructed from 86% nylon, and 14% spandex knit fabric. The top extends below the waist and features elasticized adjustable shoulder straps, a modified V-shaped neckline in front, open-work fabric at the bust area, and a hemmed bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam, exposing the upper half of the back. In your ruling request, you suggested classification 6109.90.1090 as similar to a tank top. It is precluded from 6109 because it lacks the tank silhouette. We are returning your sample as you requested. The applicable subheading for the top, Style PP 1092177 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% 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