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

N004597 December 22, 2006 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Adrian Boslooper, Import Manager ATE Group Air Commerce Customs broker, Inc. 149-09 183rd Street Springfield Gardens, New York 11413 RE: The tariff classification of a woman’s knit top from Sri Lanka. Dear Mr. Boslooper: In your letter dated December 14, 2006, you requested a classification ruling on behalf of International Intimates Inc. The sample will be returned, as requested. The submitted sample, style number 16846, is a woman’s top constructed from 62 percent polyester, 33 percent rayon and 5 percent spandex knit fabric. The top has adjustable shoulder straps, a V neckline in front, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The applicable subheading for style 16846 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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 16846 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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