The tariff classification of two women’s tops from China

N146118 February 16, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. DeeDee Desmet Adidas Group 5055 North Greeley Avenue Portland, Oregon 97217 RE: The tariff classification of two women’s tops from China Dear Ms. Desmet: In your letter dated January 28, 2011 you requested a classification ruling. The submitted sample, style SS11OBYOJS010, is a woman’s bra style top constructed from 80 percent nylon and 20 percent polyester knit fabric. The garment covers the bust. It features a full front opening with a zipper closure; a lining; adjustable ½ inch wide elasticized shoulder straps that criss-cross in the back; padded cups with metal underwire; and overlays on the bust and sides. You state the garment is for daywear and is meant to be seen when worn. You suggest classification under 6114.30.1020. Since the garment is for daywear and provides sufficient bust coverage it is classifiable as a top under 6114. The submitted sample, style SS11OBYOJS026, is a woman’s bra style top constructed from 80 percent nylon and 20 percent polyester knit fabric. The garment covers the bust. It features a three hook and eye triple adjustable rear closure; a lining; adjustable ½ inch wide elasticized shoulder straps; padded cups with metal underwire; overlays on the bust and sides; sequin, beads and embroidery; and picot trim around all the edges. You state style SS11OBYOJS026 is for outerwear and is meant to be seen when worn. You suggest classification under 6212.10.9020. Since the garment is constructed of a knit fabric, is an outerwear garment and provides sufficient upper body coverage it is more specifically provided for as a top under 6114. We are returning your samples as requested. The applicable subheading for both styles will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Tops: Of man-made fibers: Women’s. The duty rate 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