CLA-2-61:CL:FO:CB:I20 D80584
Ms. Rebecca Cheung
Ann Taylor, Inc.
142 West 52nd Street
New York, NY 10019
RE: The tariff classification of a women's knit top to be
manufactured in Korea
Dear Ms. Cheung:
In your letters dated July 9 and July 22, 1998, you
requested a tariff classification ruling.
The submitted sample, designated style number 52-22895 when
imported in misses sizes and 66-22908 when imported in petite
sizes, is a women's top manufactured from a 57% rayon, 38%
polyester, 5% spandex fine knit fabric.
This sleeveless garment, which has little back or shoulder
coverage, has no neckline, per se, and is straight cut across the
front and back, with shoulder straps measuring three-eighths of
an inch at the tops of the shoulders, and a straight, hemmed
bottom.
The applicable subheading for the garment is 6114.30.1020,
Harmonized Tariff Schedule of the United States, which provides
for women's or girls' tops, knitted or crocheted, of man-made
fibers. The applicable rate of duty is 29.3%, ad valorem.
The garment falls within textile category designation 639.
Based on international textile trade agreements, products of
Korea are subject to quota and the requirement of a visa.
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.
The sample is being returned to you, as requested.
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.
Sincerely,
John M. Regan
Service Port Director,
Port of Cleveland