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

N260344 January 16, 2015 CLA-2-61:OT:RR:NC:3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit top from China Dear Ms. Caldwell: In your letter dated December 17, 2014, you requested a tariff classification ruling. Your sample will be returned. Style AQJT017 is a woman’s top composed of two garments permanently attached at the neckline. The outer layer is constructed from 100% nylon warp knit fabric, extends to the midsection, and features a scoop front and back neckline, oversized armholes with short sleeves, and a hemmed bottom. The sleeveless inner garment is constructed from 100% polyester knit fabric and features a scoop front and back neckline and a hemmed bottom. The nylon component imparts the essential character of the garment. The applicable subheading for style AQJT017 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 the 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 Kimberly Rackett at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division