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

NY K89640 October 28, 2004 CLA-2-61:RR:NC:WA:361 NY K89640 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, Floor 70 New York, NY 10118 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Ashear: In your letter dated September 23, 2004, you requested a tariff classification ruling. The submitted sample, Style #WS34405, is a woman’s top constructed from 100% acrylic knit fabric. The garment does not reach the waist and features a turtleneck, oversize armholes, and a hemmed bottom. The garment will also be imported under Style #WS34404. Although you have suggested that the garment be classified in heading 6117 as other accessories of man-made fibers, the garment is more specifically classified in heading 6114 as a top, based on the terms of the heading. We are returning your sample as you requested. The applicable subheading for Styles WS34405, WS34404 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), 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. Styles WS34405 and WS34404 falls within textile category designation 639. Based upon international textile trade agreements this category, from China is presently subject to quota restraints and visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division