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

NY K88388 August 27, 2004 CLA-2-61:RR:NC:WA:361 NY K88388 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Russ Holmgren LCB American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s knit top from various countries. Dear Mr. Holmgren: In your letter dated August 3, 2004, on behalf of your client Alarmex Holdings, you requested a tariff classification ruling. The submitted sample, Style #C74B, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment extends to the waist and features a V-neckline in front, elasticized adjustable shoulder straps, a tube-bra insert, and a hemmed bottom. The upper portion of the back extends straight across from side seam to side seam. In your ruling request, you recommended classification of the submitted garment under HTS 6109.10.0060, as a tank top. However, it is properly classified under HTS 6114.20.0010 as a top. The garment does not have enough coverage to meet the requirement for a tank top. We are returning your sample as you requested. The applicable subheading for the top, Style C74B, 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 C74B falls within textile category designation 339. 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