CLA-2-61:OT:RR:NC:N3:358
Ms. Sandra Penuela
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of a girl’s knit top from Cambodia
Dear Ms. Penuela:
In your letter dated April 9, 2021, you requested a tariff classification ruling.
Style S013229 is a girl’s off the shoulder sleeveless top constructed from a 60% cotton, 40% polyester jersey knit fabric. The garment features thin spaghetti straps, an elasticized ruffle, and a hemmed bottom. The garment extends from shoulders to below the waist.
The applicable subheading for Style S013229 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls.” The duty rate will be 10.8 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 the 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division