The tariff classification of a woman’s top from China or Hong Kong. Dear Ms. Stecklair:

NY L87202 November 9, 2005 CLA-2-61:RR:NC:TA:361 L87202 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Krisanne Stecklair, Manager – Customs Operations Mother’s Work, Inc. 456 North Fifth Street Philadelphia, PA. 19123 RE: The tariff classification of a woman’s top from China or Hong Kong. Dear Ms. Stecklair: In your letter dated October 12, 2005, you requested a classification ruling for a woman’s maternity top. As requested, your sample is being returned. Style 10288 is a woman’s top constructed from 100 percent rayon knit fabric. The garment has neither shoulder nor neckline coverage, and extends from above the bust to just below the hips. The upper part of the garment is elasticized and has a shelf bra liner. It has a formed bust, and a self-finished bottom. Although you referred to the garment as either a dress or a top, the garment does not provide sufficient coverage to be worn as a dress. The applicable subheading for style 10288 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 duty rate will be 28.2% ad valorem. Style 10288 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