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NY A87001

September 6, 1996

CLA-2-61:RR:NC:WA:361 A87001


TARIFF NO.: 6104.62.2030; 6114.20.0010

Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, GA 30308

RE: The tariff classification of a woman's knit halter top and shorts from Taiwan.

Dear Mr. Chubb:

In your letter dated August 19, 1996, you requested a tariff classification ruling for style 4815/4816, a woman's halter top and shorts. The samples are being returned, as you requested.

The halter top and shorts are constructed from 100% cotton knit fabric. The top is comprised of a front panel with 1/4 inch straps on either side of the bottom which tie around the torso, and straps at either side of the top which tie around the neck. The abbreviated pull-on shorts have a 1/4 inch elasticized waistband and a hemmed bottom.

You have stated that the halter and shorts will be sold in the swimwear department and are intended to be used as either a swim suit or a beach cover up. The halter and shorts will be sold separately to allow the consumer to chose the top and bottom size that fits best. You also indicated that it is your belief that most consumers will wear this item as a swim suit.

Because this item will be sold and used for multiple purposes, it will not be classified as a swim suit. In addition, as there is no specific provision for beach cover-ups, each garment will be classified separately, in its appropriate heading.

The applicable subheading for the shorts will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of cotton. The rate of duty will be 16.3 percent ad valorem.

The applicable subheading for the halter top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, cotton, tops, women's. The rate of duty will be 11.4 percent ad valorem.

The shorts fall within the textile category designation 348; the halter top falls within the textile category designation 339. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement 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 Part 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Roger J. Silvestri

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