The tariff classification of a woman’s knitted top from Pakistan

N237318 January 28, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Mary Zarzecki One Stop 2686 Northridge Dr. Grand Rapids, MI 49544 RE: The tariff classification of a woman’s knitted top from Pakistan Dear Ms. Zarzecki: In your letter dated January 7, 2013 you requested a tariff classification ruling. The submitted garment, Style number EZ073, is a “Ladies Corporate Wrap Tee” constructed of knit fabric that is 6.0 oz., 56.5 percent cotton, 40 percent polyester, and 3.5 percent spandex. The garment features overlapping front panels that create a deep, revealing V-shape neckline with mini rib capping. The right panel overlaps the left, and sewn into a left side seam 8” to 9” above the hem. The garment has long set-in sleeves with straight hems at the sleeve cuffs. The garment has a hemmed bottom and extends below the waist. The tops will be imported in ladies’ sizes XS-4XL. We are returning your sample. The applicable subheading for the woman’s top, style number EZ073, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division