The tariff classification of a girls’ top from China.

N008195 April 4, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Stella Chow Karasia Imports, Inc. 532 North Gerona Avenue San Gabriel, CA 91775 RE: The tariff classification of a girls’ top from China. Dear Ms. Chow: In your letter dated March 9, 2007, on behalf of Pleasant Company, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style BBF07-G is a girls’ top. The article is constructed from knit fabric that is 100% polyester. The short sleeve top features a V-neck, criss-cross closure and a finished bottom. The outer surface of the garment measures approximately 16 stitches per 2 centimeters in the direction that the stitches are formed. The applicable subheading for style BBF07-G will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’: other. The duty rate will be 32 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/. Style BBF07-G falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division