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

NY L81617 January 26, 2005 CLA-2-61:RR:NC:WA:361 NY L81617 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Linda Quinn Stonepath Logistics International Services, Inc. 980 Lone Oak Road, Suite #134 Eagan, MN 55121 RE: The tariff classification of a woman’s knit top from Hong Kong. Dear Ms. Quinn: In your letter dated December 22, 2004, you requested a tariff classification ruling. The submitted sample, Style #1851, is a woman’s top constructed from 48% modal, 47% cotton, and 5% spandex knit fabric. The sleeveless garment features a V-shaped neckline in front, openwork fabric around the neckline, and elasticized adjustable shoulder straps, and openwork fabric finishing the bottom. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for Style 1851 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 rate of duty will be 28.2% ad valorem. Style 1851 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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