CLA-2-61:OT:RR:NC:N3:361
Ms. Shelly Mendoza
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138
RE: The tariff classification of a woman’s top from China.
Dear Ms. Mendoza:
In your letter dated October 22, 2009, you requested a tariff classification ruling for a woman’s top.
The submitted sample, Style #J1K7X51, is a woman’s halter style top constructed from 100% cotton knit fabric. The garment extends below the waist and features a scoop neckline in front, fringes below the front of the neckline, and a narrow strap extending around the neck and stitched to a single strap. The single strap extends down the center of the back. The garment also has a hemmed bottom and does not provide shoulder or upper back coverage.
We are returning your sample as you requested.
The applicable subheading for Style J1K7X51, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% 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 http://www.usitc.gov/tata/hts/.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division