The tariff classification of a women's knit top from Korea and Taiwan

PD C86432 May 6, 1998 CLA-2-61-NO:TC:I06 C86432 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Astra Galins Cyrk, Incorporated 3 Pond Road Gloucester, Maryland 01930 RE: The tariff classification of a women's knit top from Korea and Taiwan Dear Ms. Galins: In your letter dated March 26, 1998, you requested a tariff classification ruling. The submitted sample, Style # VS102, is a women's top composed of 90% polyester 10% spandex finely knit panne velvet fabric. The pullover top features thin adjustable straps; a v-shaped neckline; a straight top edge in the rear; and a hemmed bottom. Per your request, your sample is returned herewith. 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 29.3 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of Korea and Taiwan 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, Allen H. Paterson Port Director New Orleans, Louisiana