The tariff classification of two women’s knit tops from Korea.

NY I89381 January 24, 2003 CLA-2-61:RR:NC:WA:361 I89381 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of two women’s knit tops from Korea. Dear Ms. Wilson: In your letter dated December 23, 2002, you requested a tariff classification ruling for two garments. Style #S31KM304 - a woman’s top constructed from 95% rayon, 5% spandex knit fabric. The garment has an asymmetrical neckline extending from the top of one shoulder under the arm on the opposite side. The top extends below the waist and has a left shoulder strap measuring approximately 2¼" in width at the top of the shoulder, and an exposed shoulder and arm on the other side. The garment is finished with a hemmed bottom. Style #S31KM310 - a woman’s top constructed from 96% polyester, 4% spandex knit fabric. The garment has an asymmetrical neckline extending from the top of one shoulder under the arm on the opposite side. The top has a short sleeve on one side, and an elasticized shoulder strap measuring approximately ¼"in width that ties at the top of the shoulder. The garment is trimmed with a ¼" ruffle around the neckline, the short sleeve, down both sides, and around the bottom. We are returning your samples as you requested. The applicable subheading for Styles #S31KM304 & S31KM310, 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 28.4% ad valorem. Styles #S31KM304 & S31KM310 fall within textile category designation 639. Based upon international textile trade agreements this category, from 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