CLA-2-61:OT:RR:NC:N3:361
Ms. Veronica Miller
Ann Taylor Inc.
7 Times Square, 11th Floor
New York, New York 10036
RE: The tariff classification of a woman’s top from Vietnam
Dear Ms. Miller:
In your letter dated July 12, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 62416141 is a woman’s loose-fitting top composed of 55 percent linen and 45 percent rayon knit fabric. The sleeveless garment features an elasticized halter-style collar neckline, oversized armholes, and a round hemmed bottom. While the garment provides sufficient coverage of the bust, it does not provide shoulder coverage.
The applicable subheading for style 62416141 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops: knitted or crocheted: Of other textile materials. The duty rate will be 5.6 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division