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

N010648 May 25, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Stacy Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Bauman: In your letter dated April 24, 2007, on behalf of Maurices, Inc., you requested a tariff classification ruling. The submitted sample, Style #48445, is a woman’s top constructed from 100% viscose knitted fabric. The garment is sleeveless and features a V-neckline with lace trim, shoulder straps, lace fabric at the bust area, and an unfinished bottom. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style 48445 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 rate of duty will be 28.2% ad valorem. The top, Style 48445 falls within category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division