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NY N025149

April 22, 2008



TARIFF NO.: 6114.20.0010

Mr. Paul Choe
Ana Link, Ltd.
230-59 International Airport Center Blvd. Suite 270
Springfield Gardens, NY 11413

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

Dear Mr. Choe:

In your letter dated March 19, 2008 you requested a classification ruling on behalf of your client Taimex LLC.

Style 3957 is a woman’s halter top constructed from 53 percent cotton, 46 percent polyester and 1 percent spandex knit fabric. It features a cross over V shaped neckline, an empire waist in front with lace trim and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back and has a tie closure. The top extends to the upper thigh area only, as such the garment does not provide sufficient coverage to be considered a dress as described in your request. Style 3957 is properly classified as a top under 6114, HTSUS.

We are returning your sample.

The applicable subheading 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. The duty rate 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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

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