The tariff classification of three women’s knit tops from China.

N014170 August 6, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6114.30.1010 Mr. Mark J. Bonvissuto D. Hauser, Inc. One Cross Island Plaza, Suite 310 Rosedale, NY 11422 RE: The tariff classification of three women’s knit tops from China. Dear Mr. Bonvissuto: In your letter dated July 11, 2007, on behalf of Joyce Leslie, you requested a tariff classification ruling for three women’s knit tops. The submitted samples are described as follows: Style #6180 - A woman’s top constructed from 100% cotton knit fabric. The garment features long sleeves with layered cuffs, a hood with a drawstring, a kangaroo pocket at the waist, a deep V-neckline, and a layered self-start bottom. Style #6181 – A woman’s top constructed from 80% acrylic, 17% nylon, and 3% spandex knit fabric. The garment features long sleeves with rib knit cuffs, a deep v-neckline, and a self-start rib knit bottom. Style #6182 – A woman’s top constructed from 80% acrylic, 17% nylon, and 3% spandex knit fabric. The garment features long sleeves with rib knit cuffs, a hood, a kangaroo pocket at the waist, and a self-start rib knit bottom. Based on the exposure at the front, the garments do not warrant classification within subheading 6110, HTSUS. The garments are considered tops 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 samples as you requested. The applicable subheading, for the top, Style 6180 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 rate of duty will be 10.8% ad valorem. The applicable subheading, for the tops, Styles 6181 & 6182 and will be 6114.30.1010 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. 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/. The top, Style 6180 falls within textile category 339. The tops, Styles 6181 and 6182 fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division