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NY F81326





January 20, 2000

CLA-2-61:RR:NC:WA:361 F81326

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Joanna Barr
Limited Distribution Services
Seven Limited Parkway
Reynoldsburg, Ohio 43068

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

Dear Ms. Barr:

In your letter dated December 13, 1999, on behalf of your client Victoria’s Secret Catalogue, you requested a tariff classification ruling.

The submitted sample, Style 139-216, is a woman’s knit top constructed from 70% rayon and 30% polyester fabric. The garment features a straight neckline in the front and back, ¼ inch adjustable shoulder straps, and a zipper at the left side. The top also has side slits measuring 10 inches in length, and a straight hemmed bottom. The garment lacks full upper body coverage.

We are returning your sample as you requested.

The applicable subheading for the Top, Style 139-216, 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 rate of duty will be 28.9 percent ad valorem.

The Top, Style #139-216 falls within textile category designation 639. Based upon 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. Since 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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV.

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 DeGaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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