The tariff classification of a woman’s top from Vietnam. Dear Mr. MacMahon:

NY L89377 January 5, 2006 CLA-2-61:RR:NC:TA:361 L89377 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Thomas MacMahon, Import Compliance Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman’s top from Vietnam. Dear Mr. MacMahon: In your letter dated December 12, 2005, you requested a classification ruling for a woman’s knit top. As requested, your sample will be returned. Style 383607 is a woman’s top constructed from 100 percent rayon knit fabric. The top extends past the waist and has ½ inch shoulder straps, a V neckline in front, and the bottom finished with overlock stitching creating a “lettuce” edge. The upper back of the garment extends straight across from side seam to side seam. The applicable subheading for style 383607 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 duty rate will be 28.2% 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 383607 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