The tariff classification of a woman’s top from China. Dear Ms. Dooriss:

NY K82525 February 20, 2004 CLA-2-61:RR:NC:WA:361 NY K82525 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Dawn M. Dooriss GJM, A Division of Luenthai 149 Madison Avenue, 11th Floor New York, NY 10016 RE: The tariff classification of a woman’s top from China. Dear Ms. Dooriss: In your letter dated January 20, 2004, you requested a tariff classification ruling. The submitted sample, Style #75P2185, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment extends to the waist and features adjustable shoulder straps measuring approximately ¼" in width, a modified U-shaped neckline in front, a “shelf-bra” lining, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. You have referred to the submitted sample as a sleepwear separate. However, neither the appearance of the garment nor the information provided concerning design, marketing and sale to the consumers, supports that assertion. Therefore, the garment will not be classified as sleepwear in heading 6108. The applicable subheading for the top, Style 75P2185, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 10.8% ad valorem. Style 75P2185 falls within textile category designation 339. Based upon international textile trade agreements this category, from China is presently subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division