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NY N007798

March 7, 2007



TARIFF NO.: 6114.30.1020

Ms. Beverly Figueroa
Kahn Lucas Lancaster
100 West 33rd Street Suite 921
New York, NY 10001

RE: The tariff classification of a girl’s top from Bangladesh.

Dear Ms. Figueroa:

In your letter dated February 28, 2007, you requested a classification ruling. Our office will retain the submitted sample for reference purposes.

The submitted sample, style 337E45939 is a girl’s top constructed from polyester crochet openwork fabric. The abbreviated garment has a deep V neckline and a functional fabric tie closure. It has long sleeves, two front panels and a back panel. Appliqué work, and embroidery in the form of flowers is sewn to the front panels. Modesty aside, the garment provides sufficient coverage of the chest or bust area and does not reach the vicinity of the waist. The article will be imported in girls’ sizes 2T-4T, 4-6X and 7-16.

You suggest in your letter that the submitted item is a knitted suit type jacket in HTS subheading 6104.33.2000. The garment constitutes the outer piece of a three-piece skirt set consisting of a skirt, tank top and outer garment piece. While we have considered your argument for classifying style 337E45939 as a suit type jacket we do not find the evidence persuasive. The article is not shaped and lacks tailoring characteristics normally associated with jackets. The extremely lightweight openwork fabric make the style suitable for use as a fashion-layering piece.

The applicable subheading for style 337E45939 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 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 337ET482/39 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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