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

NY L88201 November 22, 2005 CLA-2-61:RR:NC:WA:361 NY L88201 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Sandra Penuela McNaughton Apparel Group, Inc. 45 Fernwood Avenue Edison, NJ 08837 RE: The tariff classification of a woman’s knit top from various countries. Dear Ms. Penuela: In your letter dated October 25, 2005, you requested a tariff classification ruling. The submitted sample, Style #RN6425R is a woman’s top constructed from 100% polyester knit fabric. The garment reaches below the waist and features partial elasticized adjustable shoulder straps, smocking at the top portion of the garment, a crocheted insert all around the top of the garment, and crocheted edging finishing the bottom. We are returning your sample as you requested. The applicable subheading for Style RN6425R 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 RN6425R 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