The tariff classification of women’s knit tops from Taiwan.

NY J84629 June 18, 2003 CLA-2-61:RR:NC:WA:361 NY J84629 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 women’s knit tops from Taiwan. Dear Ms. Moyer: In your letter dated, May 2, 2003, you requested a classification ruling for three women’s garments. You submitted three samples representing one style. The garments differ only in color and print. The submitted sample, Style #R5706, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The garment extends to waist and features a modified u-shaped neckline in front, shoulder straps measuring approximately ¼" in width, a 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 R5706, 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. Style R5706, falls within textile category designation 339. Based upon international textile trade agreements this category, from Taiwan 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division