The tariff classification of a knit women's top from Taiwan

PD C86100 March 30, 1998 CLA-2-61-NO:TC:I06 C86100 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, New York 10018 RE: The tariff classification of a knit women's top from Taiwan Dear Ms. Dairo: In your letter dated March 16, 1998, you requested a tariff classification ruling. The submitted sample, Style # 86429, is a women's top composed of 88% rayon 11% nylon and 1% spandex knit fabric. The "tube" top extends from the chest area to the waist. It is hemmed at the top and at the bottom. Per your request, your sample is returned herewith. The applicable subheading for the top 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 29.3 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Allen H. Paterson Port Director New Orleans, Louisiana