The tariff classification of women’s tops from Korea

PD F80107 December 13, 1999 CLA-2-61:LA:S:T:1:2:I23 F80107 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of women’s tops from Korea Dear Ms. Moyer: In your letter dated November 12, 1999, you requested a tariff classification ruling. Style 35886 is constructed from 92% rayon/8% spandex knit fabric. The backless garment has a front that features a scoop neckline, spaghetti straps and a rounded bottom. Also, the front has straps midway down the sides that tie to the back. Style 33311 is constructed from 95% rayon/5% spandex knit fabric and features a halter neckline, side vents and a hemmed bottom. Your samples will be returned as requested. The applicable subheading for both garments will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The rate of duty will be 29.1% ad valorem. The garments fall within textile category designation 639. As products of Korea, these styles are 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