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NY I88866

December 27, 2002

CLA-2-61:RR:NC:WA:361 NY I88866


TARIFF NO.: 6114.30.1020

Ms. Sue Lee, Import Manager
K&M Express Co., Inc.
160-51 Rockaway Blvd. Suite 203
Jamaica, NY 11434

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

Dear Ms. Lee:

In your letter dated December 2, 2002, you requested a classification ruling for a woman’s knit top on behalf of H.W.I. International, Inc. The sample is being returned, as you requested.

Style 833037SX is a woman’s (junior size) asymmetrical top constructed from 100 percent polyester knit fabric. The hip length top features shoulder coverage and a short sleeve on one side of the garment only, and an exposed shoulder and arm on the other side. The sleeve and upper part of the garment are finished with a 1-½ inch trim. The garment has a side zipper opening extending from under the arm. The bottom is finished with a hem and has 13 inch side slits extending upward from the bottom of the garment.

The applicable subheading for style 833037SX 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’s or girls’. The duty rate will be 28.6% ad valorem. Effective January 1, 2003, the rate of duty will be 28.4% ad valorem.

Style 833037SX falls within textile category designation 639. Based upon international textile trade agreements products of South Korea 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.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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