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NY C83230

February 6, 1998

CLA-2-61:RR:NC:WA:361 C83230


TARIFF NO.: 6114.30.1020

Mr. William Sullivan
Brokerage Compliance Manager
MSAS Customs Logistics, Inc.
248-06 Rockaway Blvd.
Jamaica, New York 11422

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

Dear Mr. Sullivan:

In your letter dated January 7, 1998, you requested a classification ruling a woman's top on behalf of Newport News, Inc. The sample is being returned, as you requested.

Style F98-14-114 is a woman's top constructed from 95% polyester, 5% spandex velour knit fabric. The top, which extends to the waist, features 1/4 inch shoulder straps, a v-neckline in front, defined cups with underwires, and a plain, hemmed bottom. The upper edge of the back panel is cut straight across, from side seam to side seam.

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 or girls. The rate of duty will be 29.3 percent ad valorem.

The top falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

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 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 should be attached to the entry documents filed 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-466-5540.


Robert B. Swierupski

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