The tariff classification of a woman’s top from China and various countries

N182775 September 20, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.90.9010 Ms. Ivory Wong American Eagle Outfitters 401 Fifth Avenue NY, NY 10016 RE: The tariff classification of a woman’s top from China and various countries Dear Ms. Wong: In your letter dated August 30, 2011 you requested a classification ruling on behalf of Blue Star Imports, L.P. The submitted sample, style 9475, is a woman’s top constructed from 55 percent linen and 45 percent polyester knit fabric. The sleeveless top features 1 ¼ inch wide shoulder straps; a U-shaped, shirred neckline in front; a left front breast pocket; a narrow t-shaped back with a partial rear opening with a five button closure; oversized armhole openings; and a hemmed bottom. The top reaches the nape of the neck in the back; has insufficient back coverage; and extends below the waist. We are returning your sample as you requested.  The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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