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NY L81326

January 6, 2005

CLA-2-61:RR:NC:WA:361 NY L81326


TARIFF NO.: 6114.20.0010

Ms. Michelle Jolley, Classification Analyst Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

RE: The tariff classification of a woman’s knit top from Turkey.

Dear Ms. Jolley:

In your letter dated December 15, 2004, you requested a classification ruling for a women’s knit top. The item will be returned as requested.

The submitted garment, style HNEB, is a woman’s top constructed from 100 percent cotton knit fabric. The top has a u-shaped neckline in front, ½ inch adjustable shoulder straps made from gros-grain ribbon; and a hemmed bottom. The garment also has a mock partial front opening trimmed with the gros-grain ribbon. The upper back extends straight across from side seam to side seam. The garment also has a shelf bra lining with a one-inch elastic bottom.

You have referred to the submitted garment as “sleepwear T-shirt,” however, based both on appearance and marketing, it appears to be capable of multiple uses. As such, the garment will not be classified as sleepwear in heading 6108.

The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 percent ad valorem.

The top falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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