The tariff classification of a woman’s top from China

N291575 November 17, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Hiromi Acuna Chaser 217 E. 157th Street Gardena, California 90248 RE: The tariff classification of a woman’s top from China Dear Mr. Acuna: In your letter dated October 28, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style CW7106 is woman’s top composed of 50 percent polyester, 30 percent cotton and 12 percent rayon knit fabric. The pullover-style garment features a front U-shaped neckline, short sleeves, a draped open back with crisscross straps and a straight hemmed bottom. Although the garment has sufficient bust coverage it lacks back coverage. The top extends from the shoulders to the hip area. The applicable subheading for style CW7106 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 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