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NY L88560

November 16, 2005

CLA-2-61:RR:NC:TA:361 L88560


TARIFF NO.: 6114.30.1020

Ms. Stacy Bauman
American Shipping Company Inc.
1400 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a woman’s top from Hong Kong – correction to ruling L88074.

Dear Ms. Bauman:

This replaces Ruling Number L88074 of November 2, 2005, which contained a typographical error in the style number in paragraphs four and five. A complete corrected ruling follows.

In your letter dated October 7, 2005, you requested a classification ruling on behalf of Dress Barn Inc. As requested, your sample was returned in conjunction with the original ruling.

Style 6000 is a woman’s top constructed from 55 percent acrylic, 45 percent cotton knit fabric. The garment has a full front opening and long sleeves with tubular knit cuffs. The neckline and front opening have a ½ inch tubular knit edging. The bottom of the garment is finished with a 2-½ inch rib knit panel that extends on each side for approximately 13 inches, which may be used as tie closures. The garment does not reach the waist, but does provide sufficient coverage of the bust.

In your request, you recommended classification of the garment under the subheading for “other” in 6114. Since the garment provides sufficient coverage of the bust, it is more specifically classified as a “top” within that same heading.

The applicable subheading for style 6000 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.2% ad valorem.

Style 6000 falls within textile category designation 639. 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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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