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NY L88015




October 28, 2005

CLA-2-61:RR:NC:TA:361 L88015

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Stacy Bauman
American Shipping Company Inc.
1400 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a woman’s top from China – correction to ruing L86140.

Dear Ms. Bauman:

This letter is being issued to correct an error in NY Ruling L86140. The error concerns a misunderstanding of the garment’s sizing and fit and a resulting mistake of fact regarding the length of the garment. The resulting classification is corrected below.

In your letter dated July 14, 2005, you requested a classification ruling on behalf of Dress Barn Inc. As requested, your sample is being returned.

Style 5225 is a woman’s top constructed from 100% acrylic knit fabric. The garment features a V-shaped neckline, long sleeves with rib knit cuffs, a full front opening with one button closure, decorative beading on the rib knit placket and rib knit bottom. The garment extends from the shoulder to just below the waist in back, but does not reach the waist in front.

In your request, you recommended classification of 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 5225 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.2% ad valorem.

Style 5225 falls within textile category designation 639. 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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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