The tariff classification of two women’s garments from Macau.Dear Mr. Hyland:

NY J89450 October 23, 2003 CLA-2-61:RR:NC:WA:361 NY J89450 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6114.20.0010 Mr. Doug Hyland Nordstrom Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-0870 RE: The tariff classification of two women’s garments from Macau. Dear Mr. Hyland: In your letter dated September 29, 2003, you requested a classification ruling for two women’s upper body garments. The garments will be returned, as requested. Style BP86520 is a top composed of 95 percent rayon, five-percent spandex knit fabric. The pullover top has a v-shaped neckline in front, and a banded bottom. The back scoops down to the waistband, exposing almost the entire back, when the garment is worn. Style BP87598 is a top constructed from 100 percent cotton knit fabric. The top has a V-shaped neckline in front, short capped sleeves, and a hemmed bottom. The back has a full opening and six separate ties used as closures. The closures and rounded cutouts expose five large circular areas of the back, from the neck to the waist. The applicable subheading for styles BP86520 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: Top: Women’s or girls’. The duty rate will be 28.4% ad valorem. The applicable subheading for styles BP87598 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments…knitted or crocheted: Of cotton: Top: Women’s or girls’. The duty rate will be 10.9% ad valorem. Style BP86520 falls within textile category designation 639; style BP87598 falls within textile category designation 339. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. 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.cbp.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