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

NY H86640 January 31, 2002 CLA-2-61:RR:NC:WA:361 H86640 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Ron Reuben Danzas AEI Customs Brokerage Services 5510 West 102nd Street Los Angeles, CA 90045 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Reuben: In your letter dated, December 14, 2002, on behalf of your client Icicle Creek, you requested a classification ruling. The submitted sample, Style #4138, is a woman’s 95% cotton, 5% spandex knit top, which extends to the waist and features ¼ inch elasticized spaghetti straps that criss-cross in back, a V-shape neckline in front, a shelf bra lining, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. You have requested information concerning the acceptable method of marking the country of origin on the woman’s top. You have also asked if a tag, sewn on the upper rear of the garment, would be considered adequate marking. Customs ruled in T.D. 54640(6) that shirts, blouses and sweaters must be marked by means of a fabric label sewn on the inside center of the neck midway between the shoulder seams or in that immediate area. The submitted upper body garment is similar to the garments discussed in the T.D., therefore, the marking you proposed is acceptable We are returning your sample as you requested. The applicable subheading for the top, Style #4138 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 10.9 % ad valorem. The top, Style #4138, fall within textile category designation 339. Based upon international textile trade agreements products of China are subject to the requirement of a visa or quota restraints. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division