The tariff classification of a woman’s cotton knit top from Turkey

PD F84126 April 4, 2000 CLA-2-61: NEW: TCBI: I19 F84126 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Sandra Kobs Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s cotton knit top from Turkey Dear Ms. Kobs: In your letter dated March 6, 2000 you requested a tariff classification ruling. A sample was submitted. It is designated as style number LR3704. Style number LR3704 is a top made of 100% cotton knit fabric. The fabric is a 1x1rib knit. The garment has elastic straps that are formed by an elastic trim. In addition to the elastic trim the garment has a Raschel lace trim. The top has an overlock stitch hem. The garment does not have armholes because it is straight in the back. The sample garment is being returned as requested. The applicable subheading for the top 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 11.1 percent ad valorem. The top falls within textile category designation 339. Based upon international textile trade agreements, products of Turkey 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.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, Kathleen M. Haage Area Director New York/Newark Area