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

NY L88261 December 7, 2005 CLA-2-61:RR:NC:WA:361 NY L88261 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Ms. Marnita Harrison C.F.L. Enterprise, Ltd. 149 5th Avenue, 5th Floor New York, NY 10010 RE: The tariff classification of a woman’s top from China. Dear Ms. Harrison: In your letter dated October 31, 2005, you requested a classification ruling for a woman’s top. The submitted sample, Style #SW2Z3572SU6, is a woman’s top constructed from 100% linen knit fabric. The garment reaches the waist and features a straight neckline in front, shoulder straps measuring approximately ¼” in width, that criss-cross in back, and a tubular bottom. The garment is also decorated with plastic sequins. The upper portion of the back is cut straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style #SW2Z3572SU6, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style SW2Z3572SU6 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