The tariff classification of a woman’s top from the Philippines.

NY I89515 February 7, 2003 CLA-2-61:RR:NC:WA:361 NY I89515 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s top from the Philippines. Dear Ms. Moyer: In your letter dated January 6, 2003, you requested a classification ruling. The submitted sample, Style #84659 is a woman’s top constructed from 100% cotton knit fabric. The top reaches the waist and features a modified u-neckline in front, a keyhole front opening with a tie closure, an embroidered floral design at the chest area, elasticized shoulder straps measuring approximately ¼" in width, and overlock stitching finishing the bottom. The garment also has embroidered trim around the neckline and shoulder straps. The upper portion of the back is cut straight across from side seam to side seam. Although you have indicated that the top will be sold as sleepwear, based on appearance, it is a multi-use garment. As such, it is not classified in heading 6108, which is limited to garments worn solely in intimate contexts. We are returning your sample as you requested. The applicable subheading for Style 84659 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 84659 falls within textile category designation 339. Based upon international textile trade agreements this category from the Philippines 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