The tariff classification of a girl’s top from China

N004862 January 5, 2007 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Laronda Hullaby Norman Krieger, Inc. 921 West Artesia Blvd. Rancho Dominguez, CA 90220 RE: The tariff classification of a girl’s top from China Dear Ms. Bennett: In your undated letter received by this office December 28, 2006 you requested a classification ruling. The request is on behalf of your client Mimi & Maggie DBA Hawaii Pacific Apparel. The submitted style 5009 is a finely knit girl’s abbreviated, cardigan style top. The article does not reach the vicinity of the waist. It is manufactured from 96% cotton, 4% nylon jersey knit fabric that is presumed made on a flat-knitting machine. The fabric measures approximately 16 stitches per 2 centimeters in the direction in which the fabric is formed. The short sleeve garment has a full front opening that is secured at the neck only by a wire clasp. The article has rib knit fabric at the neckline, both sides of the front opening and bottom. The garment has extensive embroidery work and sequin trim on the front chest panels. The item will be sized for girls 12, 18 and 24 months and for girls’ 2-4 and 4-6X. As you requested, the sample garment will be returned to you. The applicable subheading for style 5009 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 duty rate will be 10.8 percent 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 5009 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division