The tariff classification of women’s 95% cotton 5% spandex knitted tops from Hong Kong

PD E89862 November 18, 1999 CLA-2-61:CLT:I29 E89862 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Gail Mulroy REGALITI, INC. 1407 Broadway, Suite 204 New York, NY 10018 RE: The tariff classification of women’s 95% cotton 5% spandex knitted tops from Hong Kong Dear Ms. Mulroy: In your letter dated November 15, 1999, you requested a tariff classification ruling. Style No. 4687 is a woman’s 95% cotton 5% spandex knitted top. This sleeveless garment has full shoulder coverage with the back completely opened. There are tie strings on the back at the neck and mid-way down the back of the garment. The garment reaches the waist and has a hemmed bottom. Style No. 1855 is a woman’s 95% cotton 5% spandex knitted top. This sleeveless garment has full shoulder coverage and partial back coverage. There is a string tie at the bottom of the back. The garment reaches the waist and has a hemmed bottom. Style No. 1835 is a woman’s 95% cotton 5% spandex knitted top. This sleeveless garment features spaghetti straps, partial back coverage with elastic around the middle with a tie in the front. The front of the garment reaches the waist and has a hemmed bottom. The applicable subheading for Style Nos. 4687, 1855 and 1835 is 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ tops, of cotton, knitted or crocheted. The rate of duty will be 11.2%. The top falls 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, John J. Quealy Port Director Charlotte