The tariff classification of two women’s knit tops from Macau.

NY M82058 April 26, 2006 CLA-2-61:RR:NC:WA:361 NY M82058 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Stephanie De Silva Avon Products, Inc. 3111 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of two women’s knit tops from Macau. Dear Ms. De Silva: In your letter dated March 30, 2006, you requested a classification ruling for two women’s knit tops. The submitted sample, Style #1038328, consists of two women’s knit tops constructed from 83% cotton, 10% nylon, 6% polyester, and 1% spandex knit fabric. The sleeveless garments feature a modified V-shaped neckline in front with open-work trim, elasticized adjustable shoulder straps, and open-work fabric finishing the bottom. Both garments also have crocheted overlays below the neckline in front. The upper back of both garments extend straight across from side seam to side seam. Although you have referred to the garments as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTSUS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211. We are returning your samples as you requested. The applicable subheading for both garments Style 1038328, 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/. Style 1038328 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