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

NY L87839 October 27, 2005 CLA-2-61:RR:NC:WA:361 NY L87839 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Stacy Bauman American Shipping Company, Inc. 182-30 150th Road, Ste #100 Jamaica, NY 11413 RE: The tariff classification of a woman’s knit top from Hong Kong. Dear Ms. Bauman: In your letter dated September 27, 2005, on behalf of our client Maurice’s, Inc., you requested a tariff classification ruling. The submitted sample, Style #35572, is a woman’s top constructed from 60% cotton, 25% nylon, and 15% angora knit fabric. The garment features long sleeves, a partial front opening with a twist closure at the waist, and a self-finish bottom. The garment reaches the waist in back and approximately 1/3 of the front. It also provides sufficient coverage of the bust area. In your ruling request, you recommended classification of the submitted top under HTS 6114.30.3070, as a shrug. However, the garment is properly classified under HTS 6114.20.0010, as a top because the garment has sufficient bust coverage. The applicable subheading for the top, Style #35572, 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 35572 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