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NY L89127




December 29, 2005

CLA-2-61:RR:NC:TA:361 L89127

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

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.

Dear Ms. Bauman:

In your letter dated November 29, 2005, you requested a classification ruling on behalf of Maurices Inc. As requested, your sample will be returned.

Style MK06333 is a woman’s top constructed from 100 percent cotton knit fabric. The garment has a full front opening, short sleeves, and a hemmed bottom that extends approximately eleven inches on each side, forming 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 MK06333 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: women’s or girls’. 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/.

Style MK06333 falls within textile category designation 339. 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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