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

Mr. Michael Mason
LTD Commodities
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of woman’s knit top from China

Dear Mr. Mason:

In your letter dated September 14, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested.

Style WL2 is a woman’s top constructed from 95% nylon 5% spandex warp knit openwork fabric, extends to just below the bust, and features a scoop front and back neckline, long sleeves, and a 1¼ inch banded bottom.

The applicable subheading for style WL2 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 duty rate 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 Antoinette Peek-Williams via email at antoinette.peek-williams@cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division