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NY N022213

January 28, 2008



TARIFF NO.: 6114.30.1020

Mr. Jimmy Ching
Dress Barn/Maurices Inc.
30 Dunnigan Drive
Suffern, New York 10901

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

Dear Mr. Ching:

In your letter dated January 11, 2008, you requested a tariff classification ruling.

Style 1098 is a woman’s top constructed from 65 percent rayon and 35 percent nylon knit fabric. The top reaches below the waistline. The garment features a tubular bottom, 1 ¾ inch wide shoulder straps with a non-functional button below each strap and a square neckline in front. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Based on the exposure at the back, 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 style 1098 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% ad valorem.

Style 1098 falls within category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.


Robert B. Swierupski
National Commodity

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