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

NY L87211 November 16, 2005 CLA-2-61:RR:NC:WA:361 NY L87211 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Ms. Christine Lam L’Koral Industries 5175 Soto Street Vernon, CA 90058 RE: The tariff classification of a woman’s top from China. Dear Ms. Lam: In your letter dated October 11, 2005, you requested a classification ruling for a woman’s shrug. The submitted sample, Style #8983W, is a woman’s top constructed from 55% ramie, and 45% cotton crocheted fabric. The garment has short sleeves, shoulder coverage, and a full front opening with a drawstring closure at the waist. The garment has sufficient bust coverage, but does not completely reach the waist. We are returning your sample as you requested. The applicable subheading for the top, Style #8983W will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of other textile materials, other, tops. The rate of duty will be 5.6% ad valorem. Style 8983W falls within textile category designation 838. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division