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NY M86361




September 22, 2006

CLA-2-62:RR:NC:N3:361 M86361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Cheryl Vandergraff, Logistics Manger
DC Shoes, Inc.
1333 Keystone Way Unit A
Vista, California 92081

RE: The tariff classification a woman’s knit garment from China.

Dear Ms. Vandergraff:

In your letter dated August 31, 2006, you requested a tariff classification ruling for a woman’s knit garment. The submitted style will be returned to you as requested.

The submitted item, style Dakota, is a woman’s top constructed from 100 percent acrylic fabric. The garment has a shawl collar, a full front opening with a single button closure at the bottom, long sleeves, and a rib knit bottom. The garment does not reach the waist, but does cover the bust.

You indicated that the garment should be classified in heading 6110. The fact that the garment does not reach the waist precludes the garment from such classification. The garment is, therefore, classified as a top in heading 6114. Because the garment is not classified within heading 6110, the knit-to-shape exemption found in Chapter 61, statistical note 6 does not apply.

The applicable subheading for style Dakota will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 percent 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 Dakota falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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