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NY 890316

October 14, 1993

CLA-2-61:S:N:N5: 359P 890316


TARIFF NO.: 6110.90.0042; 6110.20.2020

Ms. Kim Greenwood
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of two women's sweaters from Taiwan.

Dear Ms. Greenwood:

In your letter dated September 10, 1993, you requested a tariff classification ruling.

Styles 157102A and 157102B are both women's sleeveless sweater vests constructed from crochet and knit fabric. Each style has crocheted front panels with V-shaped bottoms and knit back panels. Each garment features oversized armholes; deep V-necklines; and full frontal openings with 4 button closures. Style 157102A is constructed from 65% linen, 35% cotton fabric. Style 157102B is constructed from 100% cotton fabric.

Your samples are being returned.

The essential character of each garment is imparted by the crocheted front two panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), 3(b).

The applicable subheading for the style 157102A will be 6110.90.0042, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, crocheted: of other textile materials: other. The rate of duty will be 6% ad valorem.

The applicable HTS subheading for style 157102B will be 6110.20.2020, which provides for women's sweaters, crocheted: of cotton: other. The rate of duty will be 20.7% ad valorem.

Style 157102A falls within textile category designation 845. Style 157102B falls in category 345. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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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