The tariff classification of a woman’s knit top from Northern Mariana Islands.

NY L84712 June 7, 2005 CLA-2-61:RR:NC:WA:361 NY L84712 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Michael Lambert Limited Brands Two Limited Parkway Columbus, OH 43230 RE: The tariff classification of a woman’s knit top from Northern Mariana Islands. Dear Mr. Lambert: In your letter dated May 5, 2005, on behalf of your client Mast Industries, Inc., you requested a tariff classification ruling. The submitted sample, Style #3195023 is a woman’s top constructed from 100% polyester interlock knit fabric. The sleeveless garment features a V-shaped neckline in front, adjustable shoulder straps, a tube bra insert, and knit openwork trim finishing the bottom. The garment also has knit openwork trim at the front neckline and upper back panel. 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 3195023 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 3195023 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