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NY N021809




January 29, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Mr. Jimmy Ching
Dress Barn/Maurices Inc.
30 Dunnigan Drive
Suffern, New York 10901

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

Dear Mr. Ching:

In your letter dated January 8, 2008 you requested a classification ruling.

Style 1150 is a woman’s top constructed from 100 percent cotton knit fabric. The top extends below the waist. It features a tubular bottom, raglan sleeves with tubular knit cuffs, a hood and a deep V neckline with tubular trim around the neckline. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. However, since the garment mostly covers the bust it is considered a top of subheading 6114, HTSUS. You suggested that style 1150 be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because it is classified in heading 6114 the statistical note does not apply.

We are returning your sample as you requested.

The applicable subheading for style 1150 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/.

Style 1150 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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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