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NY N010238




May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.90.0540

Ms. Lynne Desplanches
Tommy Bahama Group, Inc.
428 Westlake Avenue N. # 388
Seattle, Washington
98109

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

Dear Ms. Desplanches:

In your letter dated April 20, 2007 you requested a classification ruling.

Style 74TW4809 is a woman’s top constructed from 100 percent cashmere knit fabric. The garment when laying flat is a rectangular fabric with three quarter length sleeves. The garment extends from the shoulders, covering the chest, but does not reach the waist of the wearer.

Presence of sleeves lends this style to be considered a garment rather than a clothing accessory. Therefore, style 74TW4809 would not be classifiable under 6117.10. 1000.

We are returning your sample as you requested.

The applicable subheading for style 74TW4809 will be 6114.90.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of other textile materials: Of wool or fine animal hair: Tops: Women’s. The duty rate will be 12% 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 74TW4809 falls within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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