The tariff classification of a woman’s top from Hong Kong

N020165 December 13, 2007 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Kevin Taniguchi Nordstrom, Inc. Customs Compliance 1617 Sixth Avenue, Suite 1000 Seattle, WA. 98101-1742 RE: The tariff classification of a woman’s top from Hong Kong Dear Mr. Taniguchi: In your letter dated November 21, 2007 you requested a classification ruling. Style BP206861 is a woman’s top constructed from 60 percent cotton and 40 percent rayon knit fabric. The garment features three quarter length sleeves with rib knit cuffs, a U shaped neckline in front, a deep V neckline in back, a full rear opening with a zipper closure and a tubular bottom. You state that the garment will be marketed with a double twist in front but may also be worn with the twist in the back or without the twist and with the zipper in the front or back. You suggest that the garment should be classified under 6114.20.0060. Modesty aside, there is sufficient coverage in the bust area to warrant classification under tops. We are returning your sample as you requested. The applicable subheading for style BP206861 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 BP206861 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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