The tariff classification of a woman’s top from Taiwan

N020927 January 9, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Maryellen West The Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of a woman’s top from Taiwan Dear Ms. West: In your letter dated December 12, 2007 you requested a classification ruling. The woman’s halter top is constructed from 83 percent nylon and 17 percent spandex knit fabric. The top features a V-neckline, straps that tie around the neck, a gathering at the center of the bust and padded cups. The garment extends below the waist. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Both the front and back are composed of two panels and two layers. You state the sample submitted represents style W20302, W20305 and W20306. We are returning your sample as you requested. The applicable subheading 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/. The top 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division