CLA-2-61:OT:RR:NC:361
Mr. Jimmy Ching
Dress Barn/Maurices, Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of a woman’s top from China.
Dear Mr. Ching:
In your letter dated June 30, 2009, you requested a tariff classification ruling for a woman’s knit top.
The submitted sample, Style# 5102, is woman’s top constructed from 63% rayon and 37% nylon knit fabric. The top does not reach the waist in front and features, a round neckline, ¾ length sleeves, a full front opening with a hook and loop closure at the neck, and ruffle trim all around the neckline, down the sides of the open front, and all around the bottom of the garment. The top provides sufficient coverage of the bust.
We are returning your sample as requested.
The applicable subheading for the top, Style 5102, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% 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