The tariff classification of a woman’s knit top from the Philippines.

NY F82292 March 1, 2000 CLA-2-61:RR:NC:WA:361 F82292 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Machelle Blair Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a woman’s knit top from the Philippines. Dear Ms. Blair: In your letter dated January 25, 2000, you requested a tariff classification ruling. The submitted sample, Style #Bw6509, is a woman’s knit top constructed from 92% polyester, 8% spandex fabric. The garment features a round neckline in front, adjustable shoulder straps measuring approximately ¼ inch in width, embroidered flowers on the front panel, and a flair hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. You have referred to this garment as “sleepwear.” However, based on its physical characteristics and appearance, we do not believe it is an intimate garment of heading 6108. We are returning your sample as you requested. The applicable subheading for the Top, Style #Bw6509, 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 28.9% ad valorem. The Top, Style #Bw6509 falls within textile category designation 639. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. 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. Since 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 at the Customs Web Site at WWW.CUSTOMS.GOV. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division