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NY E82675




June 15, 1999

CLA-2-61:CLT:I29 E82675

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th Floor
New York, NY 10018

RE: The tariff classification of a womans 95% cotton 5% spandex knitted tube top from the Philippines

Dear Ms. Cheung:

In your letter dated May 28, 1999, you requested a tariff classification ruling. Your sample will be returned to you as requested.

Style No. 23-29926 is a womans 95% cotton 5% spandex knitted tube top. It is a sleeveless garment to be pulled over the head. The tube top is cut straight across in both front and back from underarm to underarm. There is no shoulder straps or coverage. The garment reaches the waist.

The applicable subheading for Style No. 23-29926 is 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other womens or girls tops, of cotton, knitted or crocheted. The rate of duty will be 11.2%.

The tube top falls within textile category designation 339. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 J. Quealy
Port Director

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