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NY M85844

September 13, 2006

CLA-2-62:RR:NC:N3:361 M85844


TARIFF NO.: 6114.30.1020

Mr. Laurence M. Friedman
Mr. Kevin W. Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification a woman’s knit garment from China.

Dear Mr. Friedman and Mr. Leonard:

In your letter dated August 17, 2006, you requested a tariff classification ruling for a woman’s knit garment on behalf of Ann Taylor, Inc. The submitted style will be returned to you as requested.

The submitted item, style 154278 is a woman’s pullover constructed from 90 percent viscose, 10 percent polyester knit fabric. The garment has a stand-up rib knit collar, a deep V neckline that extends to the waist, and a rib knit bottom. The V neckline is also finished with rib knit. You indicated that the garment is a size medium (6-8). Although the V opening reaches the waist, the fabric of the garment covers the bust.

You indicated that the garment should be classified in heading 6110. The deep V neckline precludes the garment from such classification. The garment is, therefore, classified as a top in heading 6114.

The applicable subheading for style 154278 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent 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 154278 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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