The tariff classification of a woman’s top from Pakistan, China, Vietnam, India and Bangladesh

N185182 September 28, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Mr. Ken Park Wicked Fashions Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a woman’s top from Pakistan, China, Vietnam, India and Bangladesh Dear Mr. Park: In your letter dated September 15, 2011 you requested a classification ruling. The submitted sample, style 12123-1126, is a woman’s top constructed of 95 percent polyester and 5 percent spandex knit fabric. The garment has an asymmetrical neckline. The asymmetrical neckline in the back lacks sufficient upper back coverage. The shoulder coverage varies. The right shoulder has an oversized bat sleeve. The left shoulder has a strap constructed of a metal chain approximately 3/8” wide. The bottom is banded with vertical gathering on both side seams. We are returning your sample as you requested. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: 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