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

NY K83646 March 24, 2004 CLA-2-61:RR:NC:WA:361 NY K83646 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Karen Wilder Gymboree 700 Airport Blvd., Suite Number 200 Burlingame, CA 94010 RE: The tariff classification of a woman’s knit top from Italy. Dear Ms. Wilder: In your letter dated February 24, 2004, you requested a tariff classification ruling. The submitted sample, Style #JVK10006, is a woman’s top constructed from 94% nylon, 6% spandex knit fabric. The sleeveless garment features a modified U-shaped neckline in front, elasticized shoulder straps, 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 Style JVK10006, 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, tops, women’s or girls’. The rate of duty will be 28.2% ad valorem. Style JVK10006 falls within textile category designation 639. Based upon international textile trade agreements this category, from Italy is presently not subject to quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division