The tariff classification of a woman’s knit top from China.

NY H88904 March 20, 2002 CLA-2-61:RR:NC:WA:361 NY H88904 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Bettina Csekme Spiegel Imports 3500 Lacey Road Downers Grove, IL 60515 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Csekme: In your letter dated February 27, 2002, you requested a classification ruling. The submitted sample, Style #16-6214s, is a woman’s top constructed from 55% acrylic, 45% cotton open work knit fabric. The garment features spaghetti straps, and a rib knit bottom. The upper portion of the back is cut straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style #16-61214s will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.6 % ad valorem. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division