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NY L87891




October 20, 2005

CLA-2-61:RR:NC:WA:361 NY L87891

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.90.9010

Mr. Frank Spadaro
Spadaro International Services
156-15 146th Street, Suite 101
Jamaica, N.Y. 11434-4620

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

Dear Mr. Spadaro:

In your letter dated September 27, 2005 you requested a classification ruling for a woman’s top on behalf of Generra/Public Clothing Corp. The sample will be returned, as requested.

Style W8161JK is a woman’s top constructed from 42 percent cotton, 42 percent linen, and 16 percent polyamide crocheted fabric. The top, which does not reach the waist, has a full front opening, short sleeves, and a scalloped finish at the neckline and bottom. String ties are inserted into the bottom of the crocheted fabric, and may be tied at the back, when worn. You have indicated that the garment is intended to be worn over the shoulders. It is also capable of being worn as a top, with the ties closing the garment, and providing sufficient front coverage.

You have indicated in your letter that the fabric is a blend that contains equal amounts of cotton and linen. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification, rate of duty, and the textile category designation of the subject garment.

You have suggested that the garment be classified either as a cardigan in HTS 6110.90.9042 or as an “other garment” in HTS 6114.90.9070. Neither of these is correct. The garment may not be classified in heading 6110 because it does not reach the waist. The garment would, therefore, be classified in heading 6114. In your request, you recommended classification the garment under the subheading for “other” in 6114. Since the garment provides sufficient coverage of the bust, it is more specifically classified as a “top” within that same heading.

The applicable subheading for style W8161JK will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of other fibers: Tops. The rate of duty will be 5.6 percent ad valorem.

Style W8161JK falls within textile category designation 838. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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