The tariff classification of a woman’s knit top from China.

N025826 April 30, 2008 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Michelle Wong Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Wong: In your letter dated March 6, 2008, you requested a tariff classification ruling. The submitted sample, Style #PP1065641, is a woman’s top constructed from 90% nylon and 10% spandex knit fabric. The garment features a V-neckline in front, adjustable spaghetti straps, reinforcement at the bust area, decorative beads and spangles on the front panel and around the bottom of the garment, and scalloped overlock stitching finishing the bottom. The upper portion of the back extends straight across from side seam to side seam. In your ruling request, you recommended classification of the submitted garment under HTS 6108.32.0010 as a nightdress. Due to the lack of persuasive marketing information, the top will not be classified as sleepwear. We are returning your sample as you requested. The applicable subheading for the top, Style PP1065641, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, Tops: Women’s or girls’. The rate of duty 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, Style PP1065641 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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