The tariff classification of a garment from Brazil

N024523 March 31, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512 RE: The tariff classification of a garment from Brazil Dear Ms. Stanczak: In your letter dated March 6, 2008, you requested a classification ruling. Style OTD600 is a woman’s upper body garment similar to a bodyshirt constructed of a 100% acrylic knit fabric. The front and back neckline are elasticized and extend straight across from side seam to side seam. The front neckline has three decorative snaps in the center. Around the waist is a 1 3/8 inch wide decorative rib knit fabric embellished in the front with three snaps. The shoulder straps are 1 inch wide. The leg openings are finished with an elasticized rib knit fabric. You state in your letter this garment will also be imported in girls’ sizes (style OTD600C).  The applicable subheading for styles OTD600 and OTD600C will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9% 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 textile category designation for styles OTD600 and OTD600C is 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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