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

NY L82844 April 13, 2005 CLA-2-61:RR:NC:WA:361 NY L82844 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Trimble: In your letter dated March 15, 2005, on behalf of your client J.X.P. Design & MFG LLC, you requested a tariff classification ruling. The submitted sample, Style #30140894/10140894, is a woman’s top constructed from 100% cotton knit fabric. The sleeveless garment extends to the waist and features a V-neckline in front, and a hemmed bottom. The garment also has lace shoulder straps, and lace trim all around the neckline. The upper portion of the back extends straight across from side seam to side seam. The applicable subheading for the top, Style #30140894/10140894, 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 #30140894/10140894 falls within textile category designation 339. 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