Mr. William Rinderknecht
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of a woman's crop top from Vietnam
Dear Mr. Rinderknecht:
In your letter dated March 4, 2019, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
The submitted sample, style UW7360, is a woman's crop top composed of 75% cotton, 25% polyester, jacquard mesh knit fabric. The garment does not reach the waist and features a contrasting color, rib knit neckline, short, hemmed sleeves, and a serge hemmed rolled bottom. The garment has sufficient bust coverage.
The applicable subheading for style UW7360 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 rate of duty 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 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 at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division