CLA-2-61:OT:RR:NC:N3:361
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s knit top from China
Dear Mr. Kim:
In your letter dated December 30, 2014, you requested a tariff classification ruling. Your sample will be returned.
Style U4508 is a woman’s bandeau top constructed from 93% cotton and 7% spandex knit fabric. The reversible top extends from the chest area to just below the bust and features an elasticized band down the center. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam.
The applicable subheading for style U4508 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty 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 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division