The tariff classification of a top for ladies' wear from Hong Kong

NY E85522 September 8, 1999 CLA-2-61:RR:NC:TA:361 E85522 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Maria E. Celis Neville, Peterson & Williams 80 Broad Street-34" Floor New York, NY 10004 RE: The tariff classification of a top for ladies' wear from Hong Kong Dear Ms.Celis: In your letter dated August 2, 1999, on behalf of Tillsonburg Resources Asia Limited, you requested a classification ruling. Submitted style 97H-80-187 is a garment for the upper body, manufactured from a double layer of 100 percent knitted polyester, which is transparent. Plastic spangles are sewn onto the inner layer of the fabric of the garment. Armholes and shoulder areas are formed by narrow strips of non-transparent fabric, measuring three-eighths of one inch in width, which cap the upper edge of the garment, excluding the straight neckline at the front, and can extend over the shoulder to re-attach at the side through a loop of the same fabric in order to shape an armhole. When these narrow straps are tied together across the back, the garment, which extends approximately to the waist area, does not completely close. The sample garment is being returned to you, as you have apprised this office of that necessity. The applicable subheading for style 97H-80-187 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted... of man-made fibers, tops, womens. The duty rate will be 29.1 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division