The tariff classification of a woman’s upper body garment from India

PD E88699 October 22, 1999 CLA-2-61:LA:S:T:1:2:I23 E88699 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Aliza Librach DELIA’S 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s upper body garment from India Dear Ms. Librach: In your letter dated 10/12/99, you requested a tariff classification ruling. The submitted sample, style 04453, is constructed from 100% cotton knit fabric. The garment is similar to a tank top and features 3/8–inch shoulder straps, a keyhole opening with a tie closure in front and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts…knitted or crocheted: of cotton: women’s or girls’: other: other. The rate of duty will be 18.8% ad valorem. The garment falls within textile category designation 339. As a product of India, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach