The tariff classification of women’s tops from Hong Kong

PD E87990 October 21, 1999 CLA-2-61: SF I30 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6114.30.1020 Nordstrom Attn: John Imbrogulio 1617 Sixth Ave, Suite 1000 Seattle, WA 98101 RE: The tariff classification of women’s tops from Hong Kong Dear Mr. Imbrogulio: In your letter dated October 14, 1999 you requested a tariff classification ruling. The garments submitted for a ruling, Styles # 91205 and # 95746, will be returned as requested. Style # 91205 is a woman’s top made from 95% cotton/ 5% spandex. The garment features a U-shaped neckline in front, a tie at the neck, a back that extends straight across from side seam to side seam, and a hemmed bottom. Style # 95746 is a woman’s top made from 92% polyester/8% spandex. The garment features spaghetti straps and a square neckline in front. Style #95746 does not have a back panel, but is secured by spaghetti straps that crisscross the back. The applicable subheading for the Style # 91205 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The rate of duty will be 11.2% percent ad valorem. The applicable subheading for the Style # 95746 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knit or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 29.1 percent ad valorem. Style # 91205 falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. Style # 95746 falls within textile category designation 639. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Alice M. Rigdon Port Director San Francisco