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

NY K89091 October 8, 2004 CLA-2-61:RR:NC:WA:361 NY K89091 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s knit top from Vietnam. Dear Ms. Monahan: In your letter dated September 8, 2004, you requested a tariff classification ruling. The submitted sample, Style #J119151, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless top has ½ inch shoulder straps, an upper edge that extends straight around, without defined necklines, and top and bottom edges finished with overlock stitching. The upper ? of the garment is smocked. We are returning your sample as you requested. The applicable subheading for the top, Style J119151, 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 rate of duty will be 10.8% ad valorem. Style J119151 falls within textile category designation 339. Based upon international textile trade agreements this category from Vietnam is presently 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 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