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NY L89537




January 19, 2006

CLA-2-61:RR:NC:WA:361 NY L89537

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Mr. Steve Allan
Customs Compliance Specialist
Nordstrom, Inc.
Customs compliance Department
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742

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

Dear Mr. Allan:

In your letter dated December 22, 2005, you requested a classification ruling for a woman’s top. The sample will be returned, as requested.

Style CN108789 is a woman’s top constructed from 37 percent nylon, 35 percent acrylic and 28 percent cotton knit and crocheted fabric. The top, which does not reach the waist, has a full front opening and short sleeves. The front opening, neck, sleeves and bottom are finished with a 1-½ inch crocheted trim. The bottom of the front panels extend approximately 10 inches on each side, forming ties which may be used as a closure.

You have suggested that style CN108789 be classified in heading 6110. However this garment does not reach the waist, and is, therefore, classified as a top in heading 6114.

The applicable subheading for style CN108789 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 rate of duty 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 CN108789 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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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