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NY 861242

March 28, 1991

CLA-2-61:S:N:N3H:354 861242


TARIFF NO.: 6108.21.0020, 6109.10.0037

Ms. Carrie Dzwonar
Heyman Corporation
6045 W. Howard Street
Niles, IL 60648

RE: The tariff classification of a girls' cotton crop top and panties from Hong Kong and Indonesia.

Dear Ms. Dzwonar:

In your letter dated March 7, 1991, you requested a classification ruling.

The first submitted sample, identified as sample number 0001, is a girls' underwear crop top. The garment has a scoop neck and armholes. The integral shoulder straps are 4 centimeters wide. The neck and armholes are edged with white and pink nylon/spandex edging. There is a 2-1/2 centimeter wide strip of elastic at the bottom of the crop top. The crop top measures 11 centimeters from the lowest point of the neckline to the bottom of the garment. The crop top is constructed of 100 percent cotton, knitted fabric. The fabric is printed with pink dots and with evenly-spaced, green-stemmed, pink flowers. The bottom elastic is printed with one row of green-stemmed, pink flowers. You state that initial production of the crop tops will occur in Hong Kong, but that in the future the crop tops may be made in Indonesia.

The second sample, identified as sample number 0002, is a pair of girls' panties. The panties have a 2-1/2 centimeter wide elastic waist, and the leg openings have nylon/spandex edging. The fabric, elastic, and edging used for the panties are identical to the printed fabric, elastic, and edging used for the crop top. You state that initial production of the panties will occur in Hong Kong, but that in the future the panties may be made in Indonesia.

In your letter you refer to the crop top and panties as a set, but for Customs purposes the items will be classified separately. The applicable subheading for the crop top will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': underwear. The duty rate will be 21 percent ad valorem.

The applicable subheading for the panties will be 6108.21.0020, (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton...girls'. the duty rate will be 8.1 percent ad valorem.

The crop top and the panties fall within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements; products of Indonesia are subject to quota restraints and visa requirements.

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 for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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