The tariff classification of a woman’s top from Malaysia

N239965 April 8, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a woman’s top from Malaysia Dear Ms. McKeldin: In your letter dated March 20, 2013 you requested a classification ruling. Style 1236469, The UA Victory Pinney, is a woman’s tank styled top constructed from 100 percent polyester mesh knit fabric. The top extends below the waist. The front and panel panels are in contrasting colors. The sleeveless garment features a U-shaped front neckline, oversized armholes, one inch wide shoulder straps, a trademark logo on the lower left side, a narrow racer styled back, self fabric capping around the necklines and armholes, and a hemmed drop tail bottom. The back does not have sufficient back coverage. We are returning your sample as requested. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: 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, Thomas J. Russo Director National Commodity Specialist Division