CLA-2-61:LA:S:T:1:3:I12 C88832

Mr. Brian Tell
B.B. Dakota, Inc.
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a woman's knit garment from Mexico, Korea and China

Dear Mr. Tell:

In your letter dated June 4, 1998, you requested a tariff classification ruling.

The submitted sample, style 5195, which you refer to as a "shrug" is a woman's upper body garment constructed from 100% acrylic knit pile fabric with a nylon lining. The garment is sleeveless with no closure and covers only the neck and shoulders of the wearer.

Your sample will be returned as requested.

The applicable subheading for the garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments knitted or crocheted: of man-made fibers: other: other: women's or girls'. The rate of duty will be 15.6% ad valorem.

The garment falls within textile category designation 659. As a product of China or Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. As a product of Mexico, this merchandise is not subject to visa or quota requirements at this time.

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. 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 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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov
Port Director
Los Angeles-Long Beach Seaport