The tariff classification of two women’s tops from China

N013429 July 24, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Karen Yost C Air International 6053 Century Boulevard, Suite 650 Los Angeles, CA. 90045 RE: The tariff classification of two women’s tops from China Dear Ms. Yost: In your letter dated June 21, 2007 you requested a classification ruling on behalf of your client BCBG Max Azria Group. Style TZZ-15513 consists of two tops tacked together at the shoulders. The outer top is constructed of 100 percent polyester openwork knit fabric and extends below the waist. It features a straight front, adjustable shoulder straps and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. The inner garment is constructed of 94 percent polyester 6 percent spandex knit fabric, extends below the waist and features a straight front, adjustable shoulder straps and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. We are returning your sample as you requested. The applicable subheading for style TZZ-15513 both inner and outer garments 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 TZZ-15513 both inner and outer garments 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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