The tariff classification of a woman’s upper body garment from China.

NY M82760 May 31, 2006 CLA-2-61:RR:NC:WA:361 NY M82760 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Kevin Maher CAir Customhouse Brokers International Freight Forwards 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s upper body garment from China. Dear Mr. Maher: In your letter dated April 26, 2006, on behalf of your client Unique Sourcing International, Ltd., you requested a classification ruling for a woman’s upper body garments. The submitted sample imported under Styles S0806 (XS-XL), and S6805 (1X-3X), is a woman’s upper body garment constructed from 85% rayon, and 10% nylon, and 5% spandex knit fabric. The garment features long sleeves, a full front opening, and a back that extends approximately 24½ inches. The garment has shoulder coverage, but provides essentially no front coverage. We are returning your sample as you requested. The applicable subheading for Styles S0806 (XS-XL), and S6805 (1X-3X) will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s or girls’. The rate of duty will be 14.9% 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/. Styles S0806 (XS-XL), and S6805 (1X-3X) fall within textile category designation 659. 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