The tariff classification of a woman’s top from China

NY L89431 January 12, 2006 CLA-2-61:RR:NC:TA:361 L89431 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Ms. Melissa Fox Barthco International, Inc. 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s top from China Dear Ms. Fox: In your letter dated December 20, 2005, you requested a classification ruling on behalf of Jones Apparel Group. A sample garment, identified as style B3491998, was submitted and will be returned as you have requested. The garment is made of 55% ramie and 45% cotton crocheted fabric. The top is constructed of two front crocheted panels whose shoulders extend to form cap sleeve extensions of the panels. The back panel is similarly constructed. The entire perimeter of the garment is edged with a crocheted band, which measures approximately 1.5 inches in width. The garment does not touch the waist at any point. The full front opening, which is secured with a one-button closure, covers the bust. The applicable subheading for style B3491998 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of other textile materials: Other: Tops. The duty rate 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 B3891998 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division