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NY L89110




January 5, 2006

CLA-2-61:RR:NC:TA:361 L89110

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Mr. Richard Recupero, Director of Imports Regent International Corp.
1411 Broadway
New York, NY 10018

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

Dear Mr. Recupero:

In your letter dated December 6, 2005, you requested a classification ruling for a woman’s knit top. As requested, your sample will be returned.

Style 80226 is a woman’s top constructed from 63 percent rayon, 37 percent nylon knit fabric. The top extends past the waist and has ¼ inch braided straps that tie at the top, a tubular shaped body, and a self-finished bottom.

You have suggested that style 80226 be classified in heading 6110. However this style has insufficient coverage in the neck/shoulder area, and is, therefore, classified as a top in heading 6114. Because the garment is classified in heading 6114, the exemption for non-quota items that you suggested, which is found at the statistical level within heading 6110, is not applicable.

The applicable subheading for style 80226 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.

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 80226 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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