CLA-2-61:OT:RR:NC:TA:361
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of a woman’s crop top from China.
Dear Ms. Stanczak:
In your letter dated March 9, 2010, you requested a tariff classification ruling for a woman’s knit crop top.
The submitted sample, Style # SP3002, is woman’s crop top constructed from 100% nylon knit fabric. The top does not reach the waist and features a boat neckline, long sleeves and a self-start bottom. The garment provides sufficient coverage of the bust.
We are returning your sample as requested.
The applicable subheading for the top, Style SP3002 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