The tariff classification of a woman’s upper body garment from China.Dear Ms. Girvin:

NY L89567 February 8, 2006 CLA-2-61:RR:NC:WA:361 NY L89567 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Lisa Girvin, Import Specialist Eddie Bauer P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s upper body garment from China. Dear Ms. Girvin: In your letter dated December 29, 2005, you requested a classification ruling for a woman’s upper body garment. The sample will be returned, as requested. Style 009-2528 (regular size) which will also be imported under style numbers 009-2529 (petite sizes) and 009-2530 (tall sizes) is a woman’s top constructed from 100 percent cotton jersey fabric. The pullover top has a front opening that extends from the top to the waistband, long sleeves, and a banded bottom. The front does not have a closure, but does provide coverage of the bust. The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), 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 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division