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

NY I82056 June 19, 2002 CLA-2-61:RR:NC:WA:361 I82056 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Virginia Sun The J. Jill Group Company 4 Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a woman’s knit top from Korea or China. Dear Ms. Sun: In your letter dated May 23, 2002, you requested a tariff classification ruling. The submitted sample, Style #123-1225, is a woman’s top constructed from 90% polyester, 10% spandex knit velvet fabric. The garment features a modified u-shaped neckline in front, and elasticized adjustable shoulder straps. The top also has a shelf-bra and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for Style #123-1225, 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 rate of duty will be 28.6% ad valorem. Style #123-1225, falls within textile category designation 639. Based upon international textile trade agreements this category, from China and Korea is presently subject to quota restraints and visa requirements.  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