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NY N013245

July 18, 2007



TARIFF NO.: 6114.20.0010

Mr. Richard Roberts
Paul Davril, Inc.
1370 Broadway, 6th Floor
New York, NY 10018

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

Dear Mr. Roberts:

In your letter dated June 19, 2007, you requested a tariff classification ruling for a woman’s knit top.

The submitted sample, Style #ORG 3059 is a woman’s top constructed from 100% cotton knit fabric. The garment features long sleeves with rib knit cuffs, a hood, slits at both sides, and a deep V-neckline extending to the waist. The garment also has a drawstring below the waist, and a tubular bottom.

Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as tops.

We are returning your sample as you requested.

The applicable subheading, for the top, Style ORG 3059 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% 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/.

The top, Style ORG 3059 falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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.


Robert B. Swierupski
National Commodity

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