The tariff classification of two knit women’s tops from Hong Kong

PD E87235 October 8, 1999 CLA-2-61-NO:TC I06 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Machelle Blair Wal Mart Stores, Incorporated 702 Southwest 8th Street Bentonville, Arkansas 72716-8023 RE: The tariff classification of two knit women’s tops from Hong Kong Dear Ms. Blair: In your letter dated September 13, 1999, you requested a tariff classification ruling. Two samples of women’s tops, Style #s fg3112 and fg3110, were submitted. Both styles are composed of 92% cotton 8% spandex finely knit fabric. The upper portion of each garment is lined with a section which has elastic at the bottom. Style # fg3112 is a tube top which features an elasticized upper edge and hemmed bottom. Style # fg3110 is a halter style top featuring a v-shaped neckline; capping around the neckline and the upper edges and a hemmed bottom. Per your request, your samples are returned herewith. The applicable subheading for the tops 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 11.2 percent ad valorem. The tops fall within textile category designation 339. 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.USTREAS.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. Sincerely, Leticia Moran Port Director New Orleans, Louisiana