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NY M86582




October 4, 2006

CLA-2-62:RR:NC:N3:361 M86582

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Hanna Tsoi
Zinnia Clothes & Ornaments Co. Ltd.
Flat A, 1/F., Hang Cheong Fty. Bldg
1 Wing Ming Street
Cheung Sha Wan
KLN, Hong Kong

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

Dear Ms. Tsoi:

In your letter dated September 26, 2006, you requested a tariff classification ruling for a woman’s knit top. The submitted style will be returned to you as requested.

The submitted garment, style 192X237/418X237, is constructed from 100 percent cotton knit fabric. The pullover top has a crossover V neckline with a rib knit finish, long sleeves with rib knit cuffs, and a rib knit bottom. The garment does not reach the waist, but does provide sufficient coverage of the bust.

You have suggested that style 192X237/418X237 be classified in heading 6110. However, because this style does not reach the waist, it has insufficient coverage to be considered a garment of 6110. Instead, it is classified as a top in heading 6114. Because the garment is classified in heading 6114, the exemption for non-quota items that you suggested, which is found at the statistical level within heading 6110, is not applicable.

The applicable subheading for style 192X237/418X237 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The rate of duty will be 10.8 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/.

Style192X237/418X237 falls within textile category designation 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

Sincerely,

Robert B. Swierupski
Director,

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