CLA-2-61-DD:C:D:I01

Mr. William F. Sullivan
MSAS Customs Logistics, Inc.
248-06 Rockaway Boulevard
Jamaica, NY 11422

RE: The classification of a women's top from Taiwan.

Dear Mr. Sullivan:

In your letter dated March 5, 1998, on behalf of Newport News, Inc., you requested a tariff classification ruling.

Style number F98-75-148 is a women's 90% polyester, 10% spandex knitted top. The top features a strap which partially covers the right shoulder, the left shoulder is completely bare. The top extends below the waist and has a straight hemmed bottom.

Your sample is returned as requested.

The applicable subheading for the top 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 or girls'. The rate of duty will be 29.3 percent ad valorem.

The top falls within textile category designation 639. As a product of Taiwan this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota restraints applicable to the subject merchandise may be affected since part categories are subject to frequent 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 for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Victor G. Weeren
Port Director
Boston, MA