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NY N012481




June 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Linda Jung
Two N Five Enterprise
600 E.Washington Blvd. # 200
Los Angeles, Ca. 90015

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

Dear Ms. Jung:

In your undated letter received June 8, 2007 you requested a classification ruling.

Style IT 544 is a junior misses’ top constructed from 80 percent acrylic 20 percent nylon knit fabric. The abbreviated garment has a full front opening with a four button closure and extends from the neck to just below the bust. It has a rib knit bottom and long sleeves with rib knit cuffs. The garment provides sufficient coverage in the bust area.

You suggested that style IT 544 should be classified under HTSUS 6110.30.3057. Because the garment does not extend to the waist classification is precluded under heading 6110. You have suggested that style IT 544 be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because style IT 544 is classified in heading 6114 the statistical note does not apply.

The applicable subheading for style IT 544 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. 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 IT 544 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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