The tariff classification of a woman’s and girl’s crop top from Mexico

N286358 June 14, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of a woman’s and girl’s crop top from Mexico Dear Ms. Nagel: In your letter dated April 12, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style N7243 is a woman’s crop top composed of 90 percent nylon and 10 percent spandex knit fabric. The top does not reach the waist and features an oval front neckline, mesh long sleeves, a mesh insert at the upper front chest, open front shoulders, open back with a hook closure at the neck and a hemmed bottom. The garment has sufficient bust coverage. The garment will be imported in women’s sizes P-XL and style N7243C in girls’ sizes M-L. The applicable subheading for styles N7243 and N7243C, 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 or girls’. The rate of duty 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 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