The tariff classification of two woman’s tops from China

N012265 June 29, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Stacy Bauman American Shipping Company Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of two woman’s tops from China Dear Ms. Bauman: In your letter dated May 31, 2007 you requested a classification ruling on behalf of your client Maurices Inc. Style 50574 is a woman’s top constructed from 55 percent acrylic, 28 percent nylon, 15 percent wool and 2 percent spandex knit fabric. It has long sleeves with rib knit cuffs, a rib knit bottom and a hood with a drawstring. The garment extends below the waist. It features a very deep and wide v-shaped neckline that extends to the center of the lower chest. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. Style 50033 is a woman’s top constructed from 60 percent nylon, 25 percent wool and 15 percent rayon knit fabric. It has long sleeves with double rib knit cuffs, a kangaroo pocket, a rib knit bottom and a hood. The garment extends below the waist. It features a deep and wide v-shaped neckline that extends to the center of the lower chest. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. We are returning your samples as you requested. The applicable subheading for styles 50574 and 50033 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 50574 and 50033 fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division