The tariff classification of two women’s tops from China

NY H87325 February 6, 2002 CLA-2-61:RR:NC:WA:361 NY H87325 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Darrell R. Norman Atty in fact Trans Pacific Logistics, LLC 9911 Inglewood Avenue – Suite 106 Inglewood, CA 90301 RE: The tariff classification of two women’s tops from China Dear Mr. Norman: In your letter dated January 25, 2002, you requested a classification ruling for two women’s tops on behalf of Ms Bubbles, Inc. The samples are being returned as you requested. Style R8007 is a woman’s top constructed from 88 percent nylon, 12 percent spandex knit fabric. The top has a v-shaped neckline in front, an lined bodice, ¼ inch shoulder straps, a back that extends straight across from side seam to side seam, exposing the upper half of the wearer’s back, and a plain, hemmed bottom. The top is also decorated with sequins. Style 4977 is also a woman’s top constructed from 88 percent nylon, 12 percent spandex knit fabric. The top has a v-shaped neckline in front, a full front lining, ¼ inch shoulder straps, and a plain, hemmed bottom. The back has a deep v shape, exposing approximately ¾ of the wearer’s back. The front of the top is decorated with sequins. The applicable subheading for both styles will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.6 percent ad valorem. Both styles fall within textile category designation 639. Based upon international textile trade agreements products of China 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. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division