The tariff classification of two women's knit upper body garments from Taiwan.

NY D85062 December 30, 1998 CLA-2-61:RR:NC:WA:361 D85062 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6114.30.1020 Ms. Micki Mallory Customs Administrator Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of two women's knit upper body garments from Taiwan. Dear Ms. Mallory: In your letter dated November 25, 1998, you requested a classification ruling for two women's knit tops. The samples are being returned, as you requested. Style 240578 is a woman's knit modified racer back tank top constructed from 92% polyester, 8% spandex knit fabric. The tank top features 1.25 inch shoulder straps, a u-shaped neckline in front and v-shaped neckline in back, and a hemmed bottom. The tank top extends from the shoulders to just past the waist, and has a shelf bra lining. Style 240602 is a woman's knit sleeveless top constructed from 88% polyester, 12% spandex knit fabric. The top features 1.5 inch shoulder straps, a u-shaped neckline in front and back, and an enclosed elasticized bottom. The top, which does not extend to the waist, and has a shelf bra lining. The applicable subheading for style 240578 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops... of man-made fibers...women's. The rate of duty will be 33.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 33 percent ad valorem. The applicable subheading for style 240602 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit garments... of man-made fibers...tops...women's. The rate of duty will be 29.3 percent ad valorem. Effective January 1, 1999, the rate of duty will be 29.1 percent ad valorem. Both garments fall within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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