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

N033713 August 4, 2008 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s knit tube top from Taiwan. Dear Ms. Boullet: In your letter dated July 15, 2008, on behalf of your client Mountain Hardwear, you requested a tariff classification ruling for a woman’s knit tube top. The submitted sample, Style #OM2962, is a tube top constructed from 90% polyester, and 10% elastane finely knit jersey fabric. The sample does not provide any shoulder coverage, extends from the chest area to below the waist and features a straight hemmed top, a screen-printed logo at the chest area, and a hemmed bottom. Although you have stated, that you would normally classify the submitted sample as a man-made fiber knit accessory under HTSUS 6117.80.9540, you have asked us to confirm classification of the sample under 6117.80.9540 or 6505.90.6090, as a man-made fiber knit hat without braid. The garment is considered a top of subheading 6114, HTSUS, and properly classified under HTS 6114.30.1020. We are returning your sample as you requested. The applicable subheading, for the top, Style OM2962 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/. Style #OM2962 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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