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NY D80584




August 21, 1998

CLA-2-61:CL:FO:CB:I20 D80584

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Rebecca Cheung
Ann Taylor, Inc.
142 West 52nd Street
New York, NY 10019

RE: The tariff classification of a women's knit top to be manufactured in Korea

Dear Ms. Cheung:

In your letters dated July 9 and July 22, 1998, you requested a tariff classification ruling.

The submitted sample, designated style number 52-22895 when imported in misses sizes and 66-22908 when imported in petite sizes, is a women's top manufactured from a 57% rayon, 38% polyester, 5% spandex fine knit fabric.

This sleeveless garment, which has little back or shoulder coverage, has no neckline, per se, and is straight cut across the front and back, with shoulder straps measuring three-eighths of an inch at the tops of the shoulders, and a straight, hemmed bottom.

The applicable subheading for the garment is 6114.30.1020, Harmonized Tariff Schedule of the United States, which provides for women's or girls' tops, knitted or crocheted, of man-made fibers. The applicable rate of duty is 29.3%, ad valorem.

The garment falls within textile category designation 639. Based on international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

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. 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.

The sample is being returned to you, as requested.

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 M. Regan
Service Port Director,

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