The tariff classification of a woman’s top from Hong Kong

PD E88194 October 27, 1999 CLA-2-61:EPI25 E88194 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Lavinia Chan J. Crew Group, Inc. Corporate Customs Specialist 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of a woman’s top from Hong Kong Dear Ms. Chan: In your letter dated October 15, 1999, you requested a tariff classification ruling. The garment, Style 42569, is a woman’s sleeveless knit top constructed of 100% cotton knit fabric. The top features criss-crossed elasticized spaghetti straps, elasticized capping around the neck and arm openings and a straight hemmed bottom. The top is cut straight across the back, from side seam to side seam and extends from the neck and shoulder area to slightly below the waist. The top also features an inner liner under the top half of the front of the garment. The sample submitted for Customs examination will be returned to you under separate cover. The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s other garments, knitted or crocheted, of cotton, tops. The rate of duty will be 11.2 percent ad valorem. The top 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. 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, Eugene P. Kerven Service Port Director Trade Compliance El Paso, Texas