The tariff classification of a woman’s top from China.

NY H81742 June 21, 2001 CLA-2-61:RR:NC:WA:361 G81742 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a woman’s top from China. Dear Mr. Lynch: In your letter dated May 31, 2000, you requested a tariff classification ruling. The submitted sample, Style #1214101, is a woman’s top constructed primarily from 100% cotton knit fabric. The garment is sleeveless and features a straight neckline in the front and back with woven trim, and woven shoulder straps measuring approximately 2 inches in width that buttons onto the back panel. The garment also has an embroidered flower design on the front panel, and a rib knit bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the Top, Style #12124101 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.% ad valorem Style #12124101, Top falls within textile category designation 339. Based upon international textile trade agreements products of China are subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. 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 DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division