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

NY F88867 July 26, 2000 CLA-2-61:RR:NC:WA:361 F88867 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Angela Masco Customs Compliance Analyst Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s knit top from Hong Kong. Dear Ms. Masco: In your letter dated June 27, 2000, you requested a classification ruling for a woman’s knit top. The sample is being returned, as you requested. Style 14130 is a woman’s top constructed from 82% acrylic, 14% nylon and 4% lycra (spandex) knit fabric. The sleeveless top has ¾ inch shoulder straps; a modified square neckline in front; an adjustable drawstring at the neckline; and a tubular knit bottom with decorative beads. Although you indicated in your request that the back of the garment is not cut straight across, but dips slightly, this feature is not apparent when the garment is placed on a mannequin. Instead, it appears to be cut straight across from side seam to side seam. In addition, the garment is styled so that the upper 1/3 of the back is exposed, except for the presence of the shoulder straps. Therefore, due to the cut of the garment, as well as the lack of coverage, it will be classified as a top. The applicable subheading for the top 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 percent ad valorem. The top falls within the textile category designation 639. Based upon international textile trade agreements, garments imported from Hong Kong are subject to a visa requirement and quota restraints. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division