The tariff classification of a woman’s knitted polyester/ spandex top from Taiwan

PD F89086 July 19, 2000 CLA-2-61: CO: CH: DGD IO5 F89086 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. William F. Sullivan MSAS Global Logistics 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman’s knitted polyester/ spandex top from Taiwan Dear Mr. Sullivan: In your letter dated June 27, 2000, you requested a tariff classification ruling on behalf of your client, Newport News Inc. of New York. Your sample is returned as per your request. The submitted sample, style S01-75-187, is a woman’s upper body garment constructed of 92% polyester, 8% spandex finely knitted fabric. The garment, which you refer to as a tank top with back tie, features a round front neckline, one half inch shoulder straps, back side panels which leave half of the back exposed, a tie in the center of the back, and a hemmed bottom. The top reaches the waist, but does not cover the shoulders or upper and center back. The applicable subheading for Style S01-75-187 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 duty rate will be 28.9%. Style S01-75-187 falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan 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, Robyn Dessaure Port Director Chicago, Illinois