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

N007228 March 15, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit top from Vietnam. Dear Ms. Gong: In your letter dated February 20, 2007, you requested a tariff classification ruling. The submitted sample, Style LAN941, is a woman’s top constructed from 95% rayon, and 5% spandex knit fabric. The garment features a V-neckline with a wide embroidered trim, shoulder straps, and an elasticized gathered bottom. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style LAN941 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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. The top, Style LAN941 falls within category designation 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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