CLA-2-61:OT:RR:NC:N3:361
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s knit top from Mexico
Dear Mr. Rizner:
In your letter dated November 19, 2014, you requested a tariff classification ruling. Your sample will be returned.
Style 9012 is a woman’s top constructed from 90% polyester and 10% spandex knit fabric. The garment extends from the shoulders to just below the bust area and features a wide V-shaped front neckline, long hemmed sleeves, and an elasticized band that extends around the bottom of the garment.
The applicable subheading for style 9012 will be 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. The duty rate will be 28.2 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 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 Rackett at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division