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

N039896 October 29, 2008 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Matt Merritt Reef Brand Division of VF Outdoor, Inc. 5935 Darwin Court Carlsbad, CA 92008 RE: The tariff classification of a woman’s knit tube top from India. Dear Mr. Merritt: In your letter dated September 24, 2008, you requested a tariff classification ruling for a woman’s knit tube top. The submitted sample, Style #RF-00S079, is a tube top made with two layers. The outer layer is constructed from 95% nylon, and 5% spandex open-work knit fabric. The inner layer is constructed from 50% polyester, 45% cotton and 5% spandex knit fabric. The two layers are securely sewn together. The sample does not provide any shoulder coverage and extends from the chest area to under the bust. The sample features an elasticized top with lace trim, a drawstring at the center front, and an elasticized bottom, with wide lace trimming finishing the bottom. We are returning your sample as you requested. The applicable subheading for the top, Style RF-00S079 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 #RF-00S079 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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