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NY M83834




June 13, 2006

CLA-2-61:RR:NC:WA:361 NY M83834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Isabel Rangel, Import Department
L’Koral Industries
5175 Soto Street
Vernon, CA 90058

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

Dear Ms. Rangel:

In your letter received on May 31, 2006, you requested a classification ruling for a woman’s knit top. The submitted sample will be returned to you, as requested.

Style KK495013K is a woman’s knit top constructed from 70 percent cotton, 30 percent cashmere knit fabric. The sleeveless pullover top does not reach the waist and has a V neckline, double layered capped sleeves, and a rib knit bottom.

You have suggested that the garment should be classified in subheading 6110.20.2077, and should be exempt from quota, in accordance with Chapter 61, statistical note 6. The garment does not reach the waist, and therefore, does not provide sufficient coverage for the garment to be worn as a pullover of that heading. Because the garment is not classified in heading 6110, the statistical note does not apply.

The applicable subheading for the jumper will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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/.

The jumper 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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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