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

PD G82352 October 12, 2000 CLA-2-61:361:H:TC:CB2:BJ:I28 CATEGORY: Classification TARIFF NO: 6114.20.0010 Tempesta Attn: Mr. Ron Muhlfelder 512 7th Avenue New York, NY 10018 RE: The tariff classification of a woman’s cotton knit top from China Dear Mr. Muhlfelder: In your letter dated September 18, 2000, on behalf of your client, Rexmoda, Inc., you requested a classification ruling. Style 8504240 is a woman’s 60% cotton/40% acrylic rib knit top which extends to the waist and features a v-neckline; shoulder straps that crisscross and buttons in the back; and a straight bottom. The upper back of the garment is cut straight across from side seam to side seam and does not provide shoulder or upper back coverage. 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 duty rate will be 11.1 percent ad valorem. Style 8504240 falls within textile category designation 339. Based upon international textile trade agreements, products from China are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, John R. Babb Area Port Director Houston, Texas