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

N038422 October 8, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Yvonne M. Whitley Pacific Alliance USA, Inc. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s knit top from Cambodia. Dear Ms. Whitley: In your letter dated September 9, 2008, on behalf of your client Sugartown Worldwide, you requested a tariff classification ruling. The submitted sample, Style #VFS11010, is a woman’s top constructed from 65% polyester and 35% rayon knit fabric. The garment features short sleeves, a full front opening, a rear pleat, a lining constructed from 100% polyester woven fabric, and a tubular bottom. The garment reaches the waist in the rear and a portion of the front, and provides sufficient coverage of the bust. Your sample is being returned as requested. The applicable subheading for the top, Style VFS11010, 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 VFS11010 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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