The tariff classification of a women’s knit top to be manufactured in the Philippines

PD G82755 November 3, 2000 CLA-2-61-CL:FO:CB:I20 GG CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway 6/FL New York, NY 10018 RE: The tariff classification of a women’s knit top to be manufactured in the Philippines Dear Ms. Cheung: In your letter dated October 2, 2000, you requested a tariff classification ruling. The submitted sample, designated style number 23- 50437, is a women’s top manufactured from a 100% cotton fine rib knit fabric. The garment features a straight neckline in front, a straight back, shoulder straps one-quarter of an inch in width which cross in the back, flower and leaf embroidery on the front and back, and a straight, hemmed bottom. The applicable subheading for the garment is 6114.20.0010, Harmonized Tariff Schedule of the United States, which provides for women’s or girls’ tops, knitted or crocheted, of cotton. The applicable rate of duty is 11.1% ad valorem. The garment falls within textile category designation 339. Based on international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.  The sample is being returned to you, as requested. 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, John M. Regan Service Port Director Port of Cleveland Enclosure