The tariff classification of woman’s top from China

N284517 April 7, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Caldwell Golden Too Inc. 75 Carter Drive Edison, New Jersey 08817 RE: The tariff classification of woman’s top from China Dear Ms. Caldwell : In your letter dated March 2, 2017, you requested a tariff classification ruling, The sample will be returned to you, as requested. Style M4JP005 is a women’s top composed of 100 percent acrylic knit fabric. The garment features a ribbed mock neck, shoulder cut-outs, long sleeves, side slits and a V-shaped bottom. The garment provides sufficient bust coverage. The garment does not reach the waist all the way around. The applicable subheading for style M4JP005 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Tops, Women’s or girls”. The rate of duty will be 28.2 percent 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division