The tariff classification of two women’s knit tops from China. Dear Ms. Dooriss:

NY K83003 March 4, 2004 CLA-2-61:RR:NC:WA:361 NY K83003 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Dawn M. Dooriss GJM, a Division of Luenthai 149 Madison Avenue New York, NY 10016 RE: The tariff classification of two women’s knit tops from China. Dear Ms. Dooriss: In your letter dated February 6, 2004, you requested a tariff classification ruling. The submitted samples are described as follows: Style #75P2736 - 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. Style #75P2736-B - 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 samples as sleepwear separates. However, neither the appearance of the garments nor the information provided concerning design, marketing and sale to the consumers, supports that assertion. Therefore, the garments will not be classified as sleepwear in heading 6108. The applicable subheading for the tops, Styles 75P2736 and 75P2736-B, 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. Styles 75P2736 and 75P2736-B 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