United States International Trade Commision Rulings And Harmonized Tariff Schedule
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December 11, 1998

CLA-2-61:PD:A:TC:I:I04 D84521


TARIFF NO.: 6114.20.0010

Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
1372 Broadway, Sixth Floor
New York, New York 10018

RE: The tariff classification of a woman’s top from Korea

Dear Ms. Cheung:

In your letter dated November 13, 1998, you requested a tariff classification ruling.

The submitted sample, style number 28-8973, is a woman’s top that is manufactured from knit fabric composed of 95 percent cotton and 5 percent spandex. The garment lacks shoulder and neck coverage.

The top extends to slightly below the waist and features thin spaghetti-style straps. The straps, which are secured to the garment by button closures, are removable. The fabric at the top of the garment is folded. The upper back area of the garment is cut straight across from side seam to side seam. The top also features a straight bottom.

The submitted sample will be returned under separate cover.

The applicable subheading for the garment 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 garment falls within textile category designation 339. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Signed by

Jayson P. Ahern
Port Director
Miami Service Port

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