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NY L88903




December 14, 2005

CLA-2-61:RR:NC:TA:361 L88903

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.90.9010

D. Hauser, Inc.
One Cross Island Plaza, Suite 310
Rosedale, NY 11422

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

Dear Sir or Madame:

In your letter dated November 21, 2005, you requested a classification ruling on behalf of Rafaella Apparel Group, Inc. As requested, your sample will be returned.

Style RJ4420 is a woman’s top constructed from 55 percent Linen, 45 percent rayon knit pointelle fabric. The garment has a full front opening, short sleeves, and a 1-½ inch banded bottom. The band at the bottom extends approximately eight inches on each side to form ties. The garment does not reach the waist, but does provide sufficient coverage of the bust.

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 RJ4420 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: women’s or girls’. The duty rate will be 5.6% 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/.

Style RJ4420 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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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