The tariff classification of two women’s tops from Macau

N020986 January 11, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Avenue West Chester, PA 19380-4262 RE: The tariff classification of two women’s tops from Macau Dear Ms. Purcell: In your letter dated December 14, 2007 you requested a classification ruling. Style A75431 is a woman’s two piece set constructed from 96 percent rayon and 4 percent spandex knit fabric. The first top is sleeveless with a hemmed bottom, adjustable shoulder straps, a V-neckline with four nonfunctional buttons at the center, openwork trim finishing the neckline and a gathering at the bust. The garment extends below the waistline. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The second crop top features a full front opening, oversized flared sleeves, darts on the back panel and sufficient bust coverage. The crop top extends below the waist except at the center of the front. We are returning your samples as you requested. The applicable subheading for each top comprising style A75431 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/. Each top comprising style A75431 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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