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

N035851 September 16, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. R.I. Hasson Livingston International, Inc. 70 East Sunrise Highway Valley Stream, NY 11581 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Hasson: In your letter dated August 13, 2008, on behalf of your client Design Network, Inc., you requested a tariff classification ruling. The submitted sample, Style 57790, is a woman’s upper body garment constructed from 70% rayon, and 30% polyester knit fabric. The garment features short sleeves with rib knit cuffs, a full front opening with a hook and bar closure, and a rib knit tubular bottom. In your ruling request, you described the submitted garment as a shrug, under HTS 6114.30.3070, an “other” garment. However, the garment is properly classified under HTS 6114.30.1020, as a top, because the garment provides sufficient coverage of the bust area. Also, based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSTS. The knit to shape provisions of Chapter 61, Statistical Note 6, do not apply to garments classified as tops. We are returning your sample as you requested. The applicable subheading for the top, Style 57790 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. The top, Style 57790 falls within category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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