The tariff classification of a woman’s top from India.

NY I89430 February 3, 2003 CLA-2-61:RR:NC:WA:361 NY I89430 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Lyn Antunes Norman Krieger, Inc. 5761 W. Imperial Hwy Los Angeles, CA 90045 RE: The tariff classification of a woman’s top from India. Dear Ms. Antunes: In your letter dated January 2, 2003, on behalf of your client Charlotte Russe Inc., you requested a classification ruling. The submitted sample, Style #IT053 is a woman’s top constructed from 100% cotton jersey knit fabric. The garment reaches the waist and features a straight neckline in front and back, elasticized shoulder straps measuring approximately 1¾"in width, and overlock stitching finishing the bottom. The elasticized straps are intended to be worn across the upper arms. We are returning your sample as you requested. The applicable subheading for Style IT053 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. The duty rate will be 10.9% ad valorem. Style IT053 falls within textile category designation 339. Based upon international textile trade agreements this category from India is 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division