The tariff classification of a girl’s top from Turkey

PD F89204 July 7, 2000 CLA-2-61: G03 F89204 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Fifi Pudjijanto Classification Specialist Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of a girl’s top from Turkey Dear Ms. Pudjijanto: In your letter dated June 27, 2000, you requested a tariff classification ruling. Style 353898 is made from a fine knit fabric that you state is 100% cotton. This garment is a sleeveless pullover with a scoop neck in the front. The back is cut straight across. The neckline is finished with and the straps are formed from a narrow band of elastic. There is a small satin bow permanently sewn to the upper center front edge. The bottom edge is finished with overlock stitching in such a way as to create a “lettuce” edge. You indicate that this will be imported in girls’ sizes. The applicable subheading for Style 353898 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. This 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. In accordance with your request, your sample will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco