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NY 865712

Aug. 23, 1991

CLA-2-61:S:N:N3I:361 865712


TARIFF NO.: 6109.10.0070; 6114.20.0010

Ms. Lena Rainbow
Associated Merchandising Corp
1440 Broadway
New York, N. Y. 10018

RE: The tariff classification of a woman's 100% cotton knit tank top and crop top tacked together, from Korea.

Dear Ms. Rainbow:

In your letter dated August 1, 1991, you requested a classification ruling.

The submitted samples, style 4521, are two women's tops tacked together at the shoulder. Both garments are made of 100% cotton knit fabric. Features of the outer garment include shoulder straps over 2 inches in width, U neckline in the front and back, and oversized armholes. The garment reaches the waist.

The inner garment features shoulder straps under 2 inches in width, and a U neckline in the front and back. It does not reach the waist. The garments are attached by means of a single row of stitching at the shoulders. The garments may be easily detached without damage to either, resulting in two complete and separate garments.

Your samples are being returned as requested.

The applicable subheading for the outer garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...tank tops and similar garments, knitted or crocheted, of cotton. The rate of duty will be 21 percent ad valorem.

The applicable subheading for the inner garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...other garments, knitted or crocheted, of cotton, tops. The rate of duty will be 11.5 percent ad valorem.

These garments fall within textile category designation 339. Based upon international textile trade agreements, products of Korea 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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