The tariff classification of a woman’s knit top from Canada.

NY G84435 December 27, 2000 CLA-2-61:RR:NC:TA:361 G84435 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s knit top from Canada. Dear Ms. Librach: In your letter dated November 27, you requested a classification ruling for a woman’s knit top. The sample is being returned, as you requested. Style 02299 is a woman’s knit top constructed from 95% cotton, and 5% spandex knit fabric. The garment features ¼ inch shoulder straps; a square neckline in front; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam. The applicable subheading for style 02299 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. The general duty rate will be 11.1 percent ad valorem. Effective January 1, 2001, the general rate of duty will be 11 percent ad valorem. Style 02299 falls within textile category designation 339. Based upon international textile trade agreements products of Canada are not, at present, 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division