The classification of a woman's knit top from Ireland.

NY D81309 September 3, 1998 CLA-2-61:RR:NC:WA:361 D81309 CATEGORY: Classification TARIFF NO.: 6114.10.0040 Ms. Michelle Hall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The classification of a woman's knit top from Ireland. Dear Ms. Hall: In your letter dated August 12, 1998, you requested a classification ruling for a women's top. The sample is being returned, as you requested. Style 811420 is a sleeveless top constructed from 70% angora rabbit hair and 30% nylon rib knit fabric. The top features 1/4 inch satin shoulder straps, a v-shaped neckline in front. The upper back of the garment is cut straight across from side seam to side seam. The applicable subheading for style 811420 will be 6114.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of wool or fine animal hair, tops, women's or girls. The rate of duty will be 15 percent ad valorem. Style 811420 falls within textile category designation 438. Based upon international textile trade agreements, products of Ireland are not currently subject to a visa requirement and quota restraints. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division