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

NY L87850 October 27, 2005 CLA-2-61:RR:NC:WA:361 NY L87850 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Gayle E. Williams Sears, Roebuck and Co. Dept 733IMP-D5-257BB 3333 Beverly Rd Hoffman Estates, IL 601789 RE: The tariff classification of a woman’s knit top from Cambodia. Dear Ms. Williams: In your letter dated September 23, 2005, you requested a tariff classification ruling. The submitted sample, Style #WTHS068601, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment extends to the waist and features a modified V-shaped neckline in front, elasticized adjustable shoulder straps, and a tubular bottom. The garment also has lace trim around the neckline and a portion of the armholes. The upper portion of the back extends straight across from side seam to side seam. The applicable subheading for the top, Style WTHS068601, 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 WTHS068601 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