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D837211998-11-04New YorkClassification

The tariff classification of women's tops from Korea.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of women's tops from Korea.

Ruling Text

PD D83721 November 4, 1998 CLA-2-61:EP:I25 D83721 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Rebecca Cheung Ann Taylor Global Sourcing, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of women's tops from Korea. Dear Ms. Cheung: In your letter dated October 13, 1998, you requested a tariff classification ruling. The first sample submitted, Style 57-10816, is a woman's sleeveless knit top constructed of a 70% rayon, 25% polyester, 5% spandex knit jersey fabric. The garment features shoulder straps measuring over half an inch, a square neckline and a straight hemmed bottom. The second sample, Style 57-10857, is a woman's sleeveless knit top constructed of a 63% rayon, 37% polyester pique knit fabric. The garment features shoulder straps measuring one inch, a square neckline and a straight hemmed bottom. Both garments are cut straight across the back, from side seam to side seam and extend from the neck and shoulder area to slightly below the waist. The samples submitted for Customs examination will be returned to you under separate cover. The applicable subheading for the garments will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other garments, knitted or crocheted, of man-made fibers, tops. The rate of duty will be 29.3 percent ad valorem. The garments fall within textile category designation 639. Based upon international textile trade agreements, products of Korea 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, Carol Rackley Service Port Director El Paso, Texas