United States International Trade Commision Rulings And Harmonized Tariff Schedule
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November 23, 1998

CLA-2-61:NEW:TCB I:I19 D84320


TARIFF NO.: 6114.20.0010

Ms. Shelia Andrews
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103

RE: The tariff classification of a woman’s 95% cotton and 5% spandex knit top from Macau.

Dear Ms. Andrews:

In your letter dated October 30, 1998, you requested a tariff classification ruling.

A sample was submitted. It is designated as style 9132325. It is a woman’s top made of 95% cotton and 5% spandex rib knit fabric. The top has a V-neckline in the front, a straight back that falls below the nape of the neck, 3/8 inch adjustable shoulder straps, and hemmed bottom. This garment doesn’t have armholes or shoulder coverage but it reaches to or below the waistline. As you have requested, the sample garment is being returned.

The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 11.2 percent ad valorem.

The top falls within textile category designation 339. As a product of Macau, this merchandise is currently 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 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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.


Kathleen M. Haage

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