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NY N025999




April 30, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Heather C. Litman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd. Suite 4150
Los Angeles, CA. 90017

RE: The tariff classification of four women’s tops from China or Korea

Dear Ms. Litman:

In your letter dated April 8, 2008 you requested a classification ruling on behalf of your client Shine Coast Imports, Inc.

Style 10918-1 is a woman’s camisole styled top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends below the waist and has a hemmed bottom. It features a V shaped neckline finished with satin fabric capping and adjustable elasticized spaghetti straps. The upper back of the garment which is finished with satin fabric capping extends straight across from side seam to side seam, exposing the upper half of the back.

Style RT1273 is a woman’s camisole styled top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends below the waist and has a hemmed bottom. It features a V shaped neckline finished with cotton fabric trim and adjustable elasticized spaghetti straps. The upper back of the garment which is finished with cotton fabric capping extends straight across from side seam to side seam, exposing the upper half of the back.

Styles RT1008 and RT1003 cannot be ruled upon due to the presence of an inner shelf- bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style RT1008 and RT1003 would be inconsistent with 19 C.F.R. §177.7(b).

We are returning your samples as requested.

The applicable subheading for styles 10918-1 and RT1273 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/.

The applicable subheading for styles 10918-1 and RT1273 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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