The tariff classification a woman’s knit garment from China. Dear Mr. Schoenig:

NY M87110 October 24, 2006 CLA-2-62:RR:NC:N3:361 M87110 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification a woman’s knit garment from China. Dear Mr. Schoenig: In your letter dated October 2, 2006, you requested a tariff classification ruling for a woman’s knit garment on behalf of Regatta (U.S.A.), L.L.C. The submitted style will be returned to you as requested. The submitted item, style DFRG2129, is a woman’s tunic-length pullover constructed from 100 percent acrylic knit fabric. The garment has a hood with a drawstring, a deep, wide V neckline, long sleeves with rib knit cuffs, a kangaroo pocket below the waist, and a rib knit bottom. The garment does not provide sufficient coverage of the bust. You noted that the identical garment will be imported under three different style numbers, representing different size ranges, as follows: style DFRG2129, Missy sizes S, M, L, and XL; style DPRG2129, Petite sizes PS, PM, PL, and PXL; and style DXRG2129, Women’s sizes 1X, 2X and 3X. The applicable subheading for styles DFRG2129, DPRG2129, and DXRG2129 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The rate of duty will be 14.9 percent 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/. Styles DFRG2129, DPRG2129, and DXRG2129 fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.). 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