CLA-2-61:OT:RR:NC:N3:361

Mr. Ken Park
Wicked Fashions, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of a woman’s top from China, Pakistan, Vietnam, India and Bangladesh

Dear Mr. Park:

In your letter dated September 15, 2011 you requested a classification ruling.

The submitted sample, style 12123-1013, is a woman’s top constructed from 57 percent cotton and 43 percent rayon knit fabric. It features an asymmetrical neckline with no shoulder coverage on the right side; one strap over the left shoulder held together with a metal ring; a screen print design with glitter and beads on the front panel; gathering at the sides; and a curved hemmed bottom. The garment extends from the shoulder to below the waist. We are returning your sample.

The applicable subheading 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. The duty rate 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