The tariff classification of a woman’s knit top from Portugal and Saipan

PD G80379 August 18, 2000 CLA-2-61:LA:S:T:1:3:I12 G80379 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Vivi Karastamatis The J. Jill Group, Inc. 4 Batterymarch Park Quincy, MA 02269 RE: The tariff classification of a woman’s knit top from Portugal and Saipan Dear Ms. Karastamatis: In your letter dated August 7, 2000, you requested a tariff classification ruling. The submitted sample, style 4175, is a woman’s top constructed from 95% cotton/5% lycra spandex finely knit fabric. The sleeveless garment features narrow adjustable straps, a scoop neck in front, an inner bra shelf, a straight back at the armhole bottoms, and a straight hemmed bottom. Your sample will be 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 women’s garments, knitted or crocheted: of cotton. The rate of duty will be 11.1% ad valorem. The garment falls within textile category designation 339. As a product of Portugal or Saipan, this merchandise is not currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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 2 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, Steve A. Pavich Acting Port Director Los Angeles-Long Beach Seaport