The tariff classification of a woman’s top from Macau

N010055 April 30, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Ms. Antoinette McKnight American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, New Jersey 07632 RE: The tariff classification of a woman’s top from Macau Dear Ms. McKnight: In your letter dated April 19, 2007 you requested a classification ruling on behalf of your client Dress Barn. Style 49595 is a woman’s top constructed from 60 percent cotton 40 percent polyester knit fabric. The top reaches below the waist, has a rib knit bottom and a kangaroo pocket. The garment features three quarter length cuffed sleeves, a hood and a deep v neckline extending to the waistline with two buttons at the bottom of the neckline. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as tops. We are returning your sample as you requested. The applicable subheading for style 49595 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. The duty rate 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 49595 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division