The tariff classification of a woman’s top from China

N024816 March 20, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Ms. Fifi Pudjijanto GAP Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a woman’s top from China Dear Ms. Pudjijanto: In your letter dated March 12, 2008 you requested a classification ruling. Style 400725 is a woman’s top constructed from 100 percent cotton crocheted fabric. The sleeveless top features a U neckline, a drawstring below the bust, ¾ inch wide shoulder straps and a scalloped bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as requested. The applicable subheading for style 400725 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 400725 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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