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

N186337 October 25, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Ivory Wong American Eagle Outfitters 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of a woman’s top from China. Dear Ms. Wong: In your letter dated September 22, 2011, you requested a tariff classification ruling for a woman’s top. The submitted sample, Style #9498, is a woman’s top constructed from 60% cotton and 40% polyester knit fabric. The garment extends below the waist and features a scoop neckline in front, oversize armholes, t-shaped back with a keyhole opening, slits at both sides, and a hemmed bottom. The garment provides bust coverage, but insufficient back coverage. We are returning your sample as you requested. The applicable subheading for Style #9498 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty 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