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NY L87693

September 29, 2005

CLA-2-61:RR:NC:WA:361 NY L87693


TARIFF NO.: 6114.20.0010

Ms. Melissa Fox
Barthco International, Inc.
5101 South Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated September 15, 2005, you requested a classification ruling for a woman’s top on behalf of Ann Taylor, Inc. The garment will be returned as requested.

Style 135114 is a woman’s top made from both knit and woven fabrics. The knit fabric is 92 percent cotton, eight-percent spandex rib knit fabric; the woven portion is 100 percent cotton. The garment has woven ¼ inch shoulder straps, and a woven bust knotted at the center. The balance of the garment is knit, and has a plain, hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.

As noted above, the garment is made up of knit and woven fabrics. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the knit fabric, which forms the entire back and the majority of the front, provides the essential character, therefore, the garment is considered to be knit.

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 or girls’. 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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