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

NY M80177 March 2, 2006 CLA-2-61:RR:NC:WA:361 NY M80177 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 Guatemala. Dear Ms. Williams: In your letter dated January 25, 2006, you requested a classification ruling for a woman’s knit top. The submitted sample, Style #WTHU06-8636, is a woman’s top constructed from 60% cotton, and 40% polyester knit crinkle fabric. The two tier sleeveless garment features a modified V-shaped neckline in front, adjustable shoulder straps, overlock stitching finishing the bottom. The upper back extends straight across from side seam to side seam. The applicable subheading for Style WTHU06-8636, 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 WTHU06-8636 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