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

N289998 October 4, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jamie Lin HMS Productions Inc. Floor 10 250 West 39th Street New York, New York 10018 RE: The tariff classification of a woman’s knit top from China Dear Ms. Lin: In your letter dated August 30, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style NM40076 is a woman’s top composed from 95 percent rayon, 5 percent spandex knit fabric. The trim is composed of 100 percent polyester woven fabric. The garment extends to below the waist and features a ruffled V-shaped front neckline and a hemmed bottom. The shoulder straps measure less than 2 inches in width and form a V-shape at the upper front and attach to a lower back panel with ruffles that extend straight across from side seam to side seam. The applicable subheading for style NM40076 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division