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

N016550 September 27, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Fernando Ramos Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Ramos: In your letter dated August 23, 2007, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #374229 is a woman’s top constructed from 65% polyester, and 35% rayon knit fabric. The garment features a deep V-neckline extending below the bust, a large circular crocheted appliqué stitched to the front at the chest area, and over-lock stitching finishing the bottom. The top also has a 3½” flange extending from the upper portion of the armhole. Although you have suggested that Style #374229 be classified as a blouse in heading 6106, the garment is more specifically classified in heading 6114 based on the exposure at the front. Therefore, the garment does not warrant classification within subheading 6106, HTSUS, and is considered a top of heading 6114, HTSUS. We are returning your sample as you requested. The applicable subheading, for the top, Style 374229 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. 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 374229 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division