The tariff classification of a woman’s upper body garment from an unknown country.

NY L82375 March 9, 2005 CLA-2-61:RR:NC:WA:361 NY L82375 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Janice Sarmiento McNaugton Apparel Group, Inc. 498 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from an unknown country. Dear Ms. Sarmiento: In your letter dated February 4, 2005, you requested a tariff classification ruling. Style B21B6C is constructed from 60% rayon, 40% cotton knit fabric. The garment is has long sleeves and a tubular knit bottom. The back of the garment does not reach the waist. When worn, front panels, which provide minimal coverage, extend from the shoulders to the hips, and may be worn hanging loose, or around the neck to create a scarf-like effect. We are returning your sample as you requested. The applicable subheading for the top, Style B21B6C, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, other, other, women's or girls’. The rate of duty will be 14.9% ad valorem. Style B21B6C falls within textile category designation 659. 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