CLA-2-62:RR:NC:TA:358 E88238

Naresh Butani
JNB Apparel Inc.
1407 Broadway
Suite 3603
New York, NY 10018

RE: The tariff classification of a woven top for girls’ wear from India

Dear Mr. Butani:

In your letter dated October 1, 1999 you requested a classification ruling.

Submitted style 4017 is manufactured of 100% cotton, and is designed for sizes 7-14. Characteristics of this light-weight, sleeveless garment for the upper body include embroidery on the front, picot edging along the upper edge of the garment and along the outer edge of each of the spaghetti straps, and horizontal rows of elasticized stitching across the entire back.

Because the garment resembles a tube top to which shoulder straps have been attached, there are no armholes created.

As you have requested, the sample garment is being returned.

The applicable subheading for the garment will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments,…girls’, of cotton, other. The duty rate will be 8.4 per cent ad valorem.

This garment falls within textile category designation 359. Based upon international textile trade agreements products of India 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 Kirschner at 212-637-7079.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division