The tariff classification of a woman’s top from Mexico

N332303 May 15, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Rodolfo Corral Rodolfo Corral Inc. 17215 Studebaker Road Cerritos, CA  90703 RE: The tariff classification of a woman’s top from Mexico Dear Mr. Corral: In your letter dated April 17, 2023, you requested a tariff classification ruling on behalf of your client, Diltex, S.A. de C.V.  As requested, your sample is being retained.  Style 40019-01 is a woman’s top constructed from 95 percent polyester, 5 percent spandex, knit fabric.  The sleeveless snug-fitting garment features capping at the neckline, armholes, and two reverse keyhole openings that are located at the front center panel secured by a drawstring tie.  In addition, there are two narrow openings at the lower portion of the front panel, which are located at each side of the keyholes and extend to the side seams. The garment extends to below the waist and has a hemmed bottom. The applicable subheading for style 40019-01 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division