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

N040944 November 3, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s knit top from Vietnam. Dear Ms. Mosco: In your letter dated October 3, 2008, you requested a tariff classification ruling. The submitted sample, Style #RT3308, is a woman’s top constructed from 100% cotton knit fabric. The sleeveless garment extends below the hips and features a deep V-neckline in front, two front pockets, a full front opening with a five-button closure, and a racer back. The garment also has extremely oversized arm openings that extend from the shoulders to the upper hip area, exposing the wearer’s side, and self-fabric bottom band. The garment provides sufficient coverage of the bust. In your request, you referred to the garment as a knit vest. Based on the exposure at the sides that extends to the upper hip area, the garment is precluded from being classified as a vest in heading 6110 and therefore classified in heading 6114, as a top. Your sample is being returned as requested. The applicable subheading for the top, Style RT3308 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 or girls’. The rate of duty 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/. The top, Style RT3308 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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