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

NY I88429 December 9, 2002 CLA-2-61:RR:NC:WA:361 NY I88429 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Ken Skillman Vanity Fair Intimates 3025 Windward Plaza, Suite 600 Alpharetta, GA 30005 RE: The tariff classification of a woman’s top from Guatemala. Dear Mr. Skillman: In your letter dated November 6, 2002, you requested a classification ruling. The submitted sample, Style #17-381, is a woman’s top constructed from 90% cotton, 10% spandex knit fabric. The top features a modified u-neckline, elasticized adjustable shoulder straps, tube bra insert, and a hemmed bottom. The upper portion of the back 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 #17-381, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, women’s. The rate of duty will be 10.9% ad valorem. Effective January 1, 2003, the rate of duty will remain the same. Style 17-381 falls within the textile category designation 339. Based upon international textile trade agreements, this category from Guatemala is not subject to visa requirements or quota restraints.  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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division