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NY L88956

December 9, 2005

CLA-2-61:RR:NC:TA:361 L88956


TARIFF NO.: 6114.30.1020

Ms. Kay Morrell, Classification Clerk
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas

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

Dear Ms. Morrell:

In your letter dated November 16, 2005, you requested a classification ruling for a woman’s top. As requested, your sample will be returned.

Style S62KS550 is a woman’s top constructed from 65 percent polyester, 35 percent rayon knit fabric. The garment has ¼ inch adjustable shoulder straps, a two-inch band at the top of the font of the garment, which is decorated with beads, and a bottom finished with overlock stitching creating a “lettuce” edge. The upper edge of the garment extends straight across in front and back.

You have referred to the submitted garment as a pajama top. In addition, you have provided some merchandising information supporting that claim. However, based on the garment’s appearance, it is clearly capable of being worn as non-intimate apparel. As such, the garment will not be classified as sleepwear in heading 6108.

The applicable subheading for style S62KS550 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.

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/.

Style S62KS550 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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