The tariff classification of a woman's top from the Philippines

PD C81031 November 17, 1997 CLA-2-61:PD:A:TC:I:I04 C81031 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ralph Martinez, Import Manager One Step Up 1407 Broadway, 32nd Floor New York, New York 10018 RE: The tariff classification of a woman's top from the Philippines Dear Mr. Martinez: In your letter dated October 20, 1997, you requested a tariff classification ruling. The submitted sample, style number 58453, is a woman's pullover top that is manufactured from knit fabric composed of 75 percent rayon and 25 percent acrylic. The garment extends above the waist and bears the midriff. The top is sleeveless and features one-inch shoulder straps. The garment has a straight bottom. The submitted sample will be returned under separate cover. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women's or girls'. The rate of duty will be 29.5 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Signed by Anthony W. Knapik Acting Port Director Miami Service Port