CLA-2-61 OT:RR:NC:N3:353
Ms. Jennie Crossley
Allstar Marketing Group, LLC
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of the Trendy Top™ from China.
Dear Ms. Crossley:
In your letter, received on March 21, 2012, you requested a classification ruling.
The submitted sample, item number TR011706, identified as the Trendy Top™, is constructed of 92% cotton and 8% spandex knit fabric. The tube-like item is worn underneath a top and around the waist area. It is designed as a layering accessory to cover one’s waist and belly when wearing low-rise jeans, shorts or skirts. The applicable subheading for the Trendy Top™ will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other: Other, Of cotton." The rate of duty will be 14.6 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 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division