The tariff classification of a woman’s top from China

N022810 February 25, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Nicolette Miller Carole Hochman Design Group 801 Foresman Street Williamsport, PA. 17701 RE: The tariff classification of a woman’s top from China Dear Ms. Miller: In your letter dated January 31, 2008 you requested a classification ruling. Style #016403 is a woman’s bustier styled top constructed from 76 percent nylon and 24 percent spandex knit fabric. Coverage extends from the bust to below the waist. The top features adjustable elasticized shoulder straps and six flexible vertical stays inserted into the side and back seams. The front of the garment is composed of three panels. Across the front panels just below the bust is a one inch wide velvet fabric simulating a belt with a bow in the center. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. There is a full back opening with 14 hook and eye closures. You state this garment is for daywear and suggest classification under 6211.43.0091. Since the garment is constructed of a knit fabric, is for daywear and provides sufficient upper body coverage it is more specifically provided for as a top under 6114. The applicable subheading for style #016403 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Tops: 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 #016403 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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