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NY A86194

October 24, 1996



TARIFF NO.: 6104.62.2030; 6114.20.0010

Julie Pfender
Combined Logistics (USA) Inc.
751 Sullivan Rd., Bldg. D, Suite 111
College Park, GA 30349

RE: The tariff classification of women's cotton knit top and shorts from Taiwan

Dear Ms. Pfender,

In your letter dated August 1, 1996 you requested a tariff classification ruling on behalf of Scotch Maid. The submitted sample of a "body set", consisting of a knit top and shorts, Style numbers 6856 and 6857, will be returned under separate cover.

Both garments are constructed of 55% cotton, 35% polyester and 10% lycra finely knit fabric. The top, Style 6856, features an elasticized midriff length bottom, a rounded scoop neckline in the front and a racer back, deep cut armholes and contrasting solid color and print pieced fabric. The top is capable of being worn alone without other outerwear. The shorts, Style 6857, features an enclosed elasticized waistline, hemmed legs, solid color body with vertical print overlay strips on one side.

The applicable subheading for top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women's or girl's. The rate of duty will be 11.4%.

The applicable subheading for the shorts will be 6104.62.2030, (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers. Bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Women's. The rate of duty will be 16.3%.

The top falls within textile category designation 339 and the shorts within category 348. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

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. 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 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.


Port Director

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