The tariff classification of a woman’s knit top from Hong Kong.

NY J80432 February 14, 2003 CLA-2-61:RR:NC:WA:361 J80432 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a woman’s knit top from Hong Kong. Dear Mr. Lynch: In your letter dated, January 22, 2003, on behalf of your client QT Services Group Inc., you requested a classification ruling. The submitted sample, Style #21-1026, is a woman’s top constructed from 94% cotton, 6% lycra knit fabric. The garment extends to the waist and features a modified U-neckline in front, ¼ inch elasticized adjustable shoulder straps, an inner “shelf-bra lining”, 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 the top, Style 21-1026 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 or girls’. The duty rate will be 10.9 % ad valorem. The top, Style 21-1026, falls within textile category designation 339. Based upon international textile trade agreements this category from Hong Kong is subject to visa requirements and quota restraints. 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