The tariff classification of womenknit tops from Taiwan

PD C86802 May 15, 1998 CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Micki Mallory Nike, Inc. 1 Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of womenknit tops from Taiwan Dear Ms. Mallory: In your letter dated April 15, 1998, you requested a tariff classification ruling. The submitted samples, styles 221229 and 221235, are womensports tops, which are manufactured from 88% polyester 12% spandex fine knit fabric. Style 221229 has a v-neck and racer back, and is blocked with 85% polyester 15% spandex mesh fabric. The top has seamless sides with fold-over elastic binding at the neck and armholes. It has taped seamlines, a turned hem and a fully lined front. It also has an embroidered swoosh design trademark at left chest and a Nike-Fit logo at the upper center back. Style 221235 has a scoop neck at front and back withe mesh inserts. The top has flat elastic around the neck and armholes, front darts and flatseam construction. It also has a fully lined front, a turned up hem, an embroidered swoosh design trademark at the center front, and a Nike-Fit logo at the lower right back. As requested, your samples will be returned to you. The applicable subheading for the tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments of man-made fibers, tops. The rate of duty will be 29.3%. COMMENT1 The tops fall within textile category designation 639. Based upon international textile trade agreements, products of 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, William J. Luebkert Port Director Philadelphia