The tariff classification of a woman’s upper body garment from China.

NY M87111 November 1, 2006 CLA-2-61:RR:NC:N3:361 NY M87111 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Phyliss Won Sun Hing Fashion Limited 16/F, Hang Cheong Fty. Bldg. 1 Wing Ming St., Cheung Sha Wan, Kowloon, Hong Kong RE: The tariff classification of a woman’s upper body garment from China. Dear Ms. Won: In your letter dated October 4, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, Style B61004/80A135504, is a woman’s upper body garment constructed from 100% cotton knit fabric. The garment features long sleeves with rib knit cuffs, a cross-over V-shaped neckline in front, and a wide rib-knit bottom. The garment reaches the waist, but does not provide sufficient bust coverage. The applicable subheading for the top, Style B61004/80A135504 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted. The duty rate will be 10.8%. 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 B61004/80A135504, falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division