The tariff classification of a woman’s knit top from Korea.Dear Ms. Barr:

NY E88068 November 19, 1999 CLA-2-61:RR:NC:TA:361 E88068 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jonna Barr Tariff Compliance Administrator International Trade and Customs compliance Limited Distribution Services, Inc. Seven Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a woman’s knit top from Korea. Dear Ms. Barr: In your letter dated September 23, 1999, you requested a classification ruling for a woman’s knit top on behalf of Victoria’s Secret Catalogue. The sample is being returned, as you requested. Style 137-463 is a woman’s sleeveless top constructed from 70% rayon, 30% polyester jersey knit fabric. The top has a high neckline in front; a deep U shaped back; and a hemmed bottom. The deep U shaped back leaves over half of the back exposed. The applicable subheading for style 137-463 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. The duty rate will be 29.1 percent ad valorem. Style 137-463 falls within textile category designation 639. Based upon international textile trade agreements products of Korea 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division