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NY N011280




May 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Tammy M. Lewis
Bluestar Imports L.P.
150 Thorn Hill Road
Warrendale, Pa.
15086

RE: The tariff classification of two women’s tops.

Dear Ms. Lewis:

In your letter dated May 3, 2007 you requested a classification ruling.

Style 6603 is a woman’s tops constructed from 55 percent cotton 20 percent rayon 15 percent nylon 10 percent wool knit fabric. The tops will be manufactured in Hong Kong, China and possibly other countries. The top extends below the waist, has a hood with a drawstring, a rib knit bottom with a drawstring and long sleeves. The garment features a deep V-shaped neckline which is mitered with rib trim. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as tops.

Style 6604 is a woman’s tops constructed from 55 percent cotton 20 percent rayon 15 percent nylon 10 percent wool knit fabric. The tops will be manufactured in Hong Kong, China and possibly other countries. The top extends below the waist, has a hood with a drawstring, a rib knit bottom with a drawstring and long sleeves. The garment features a deep V-shaped neckline which is mitered with rib trim. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as tops.

We are returning your samples as you requested.

The applicable subheading for styles 6603 and 6604 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. 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/.

Styles 6603 and 6604 fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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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