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

NY M80174 March 1, 2006 CLA-2-61:RR:NC:WA:361 NY M80174 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Gayle E. Williams Sears Holding Corp. Dept. 733Imp – A3-366B 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s knit top from Nicaragua. Dear Ms. Williams: In your letter dated January 30, 2006, you requested a classification ruling for a woman’s knit top. The submitted sample, Style #WAF05-109, is a woman’s racer back top constructed from 90% cotton, and 10% spandex knit fabric. The sleeveless garment features a V-shaped neckline in front, and an elasticized bottom. The garment does not reach the waist. We are returning your sample as you requested. The applicable subheading for Style WAF05-109 will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’. The rate of duty will be 10.8% 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 WAF05-109 falls within textile category designation 339. 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