The tariff classification of a woman’s top from China

N285223 May 5, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Lynne McGowan GHY USA, Inc. 572 South Fifth Street Pembina, North Dakota 58271 RE: The tariff classification of a woman’s top from China Dear Ms. McGowan: In your letter dated April 3, 2017, you requested on behalf of your client, Mondetta a tariff classification ruling. The sample will be returned to you, as requested. Style TJXALS7-LT11 is a women’s tank style top composed of 94 percent polyester and 6 percent spandex knit fabric. The sleeveless garment features shoulder straps measuring more than 2 inches in width, oversized armholes, a U-shaped front neckline, a full back opening with overlapping panels forming a v-shape exposing the back from the waist to the mid-thigh area, and a hemmed bottom. The applicable subheading for style TJXALS7-LT11 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted Of man-made fibers, Other, Other, women’s. The rate of duty will be 14.9 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 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 A. Mack Director National Commodity Specialist Division