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

NY L87889 October 28, 2005 CLA-2-61:RR:NC:WA:361 NY L87889 CATEGORY: Classification TARIFF NO.: 6114.30.1020 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 China. Dear Ms. Bauman: In your letter dated September 27, 2005, on behalf of your client Dress Barn, Inc., you requested a tariff classification ruling. The submitted sample, Style #6023 is a woman’s top constructed from 70% rayon and 30% nylon knit fabric. The garment features a rounded neckline, ¾ inch sleeves, a full front opening with a one-button closure, and a wide tubular bottom. The garment does not reach the waist, but does provide sufficient front coverage. In your ruling request, you recommended classification of the submitted top under HTS 6114.30.3070, as an “other” garment (shrug). However, the garment is properly classified under HTS 6114.30.1020, as a top because the garment has sufficient bust coverage. The applicable subheading for Style 6023 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 6023 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