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PD F81694

February 3, 2000

CLA-2- 61 I09 F81694


TARIFF NUMBER: 6114.20.0010

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

RE: The tariff classification of women’s tops from The Philippines

Dear Ms. Cheung:

In your letter dated January 6, 2000, you requested a classification ruling.

Two samples were submitted, styles 23-24936 and 23-36726. Both samples are women’s finely knit sleeveless garments that reach the waist. Style 23-24936 is 92% cotton, 8% spandex, with a shaped front neckline, and features a hemmed bottom, spaghetti straps, and is cut straight across the back below the shoulder blades. Style 23-36726 is 95% cotton, 5% spandex, with a low V-neck in front, with spaghetti straps in the back, and is also cut straight the back below the shoulder blades.

Your samples will be returned as requested.

The applicable subheading for the tops 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 duty rate will be 11.1%.

Styles 23-24936 and 23-36726 fall within textile category designation 339. Based upon international textile trade agreements, products of The Philippines are subject to quota and the requirements 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.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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Artis M. Morgan, Jr.
Port Director

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