The tariff classification of a woman’s top from China

N014825 August 7, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Steve Chang Deltamax Customs Service, Inc. 10834 S. La Cienga Blvd. Inglewood, CA. 90304 RE: The tariff classification of a woman’s top from China Dear Mr. Chang: In your letter dated July 12, 2007 you requested a classification ruling on behalf of your client Assoluto, Inc. Style WK151 is a woman’s halter top constructed from 55 percent cotton and 45 percent modal knit fabric. The sleeveless top extends below the waist and features a V-neckline in front and an elasticized back. It has an asymmetrical hemmed bottom which is decorated with round metal grommets and two textile strings, one of which is inserted through two metal D-rings, that tie around the neck and the other which is inserted through two metal D-rings that tie behind the back. The garment does not provide shoulder or upper back coverage. We are returning your sample as you requested. The applicable subheading for style WK151 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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 WK151 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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