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NY A87506

October 1, 1996

CLA-2-61:K:TC:B6:I15 A87506


TARIFF NO.: 6114.20.0010; 6104.62.2030

Ms. Julie Pfender
Import Manager
Combined Logistics (USA), Inc.
751 Sullivan Road, Building D, Suite 111
College Park, GA 30349

RE: The tariff classification of women's multi-purpose garments from Taiwan.

Dear Ms. Pfender:

In your letter dated August 1, 1996, you requested a classification ruling on behalf of Scotch Maid, Inc. located at 16 East 34th Street, New York, NY 10016.

The submitted samples, identified by style number 6800 and style number 6802 are women's multi-purpose garments consisting of a top and matching pair of shorts. The garments are composed of 55% cotton, 35% polyester and 10% lycra spandex. The items will be sold as a set in sizes S (4-6), M (6-8), L (10-12) and XL (14-16).

In your letter you describe the garments as "Gym To Swim" swimwear and state in an attachment to the letter that the garments will be sold to stores as swimwear. You have provided a copy of the hangtag that will be attached to the imported garments which states "Gym To Swym Athletic Wear Spalding." You also provide a sales catalog which indicates the activewear is designed for both "land and sea, inside and outside." The top is described as an action back sport bra and the shorts as a 14 inch skimmer.

The top and pair of shorts are both form-fitting. The pullover crop top features a round neckline, 1 1/2 inch shoulder straps, oversized armholes with a drop, action back, lined front, textile covered elastic band under the chest, and contrast color capping around the neckline and armholes. The pull-on pair of shorts feature a hemmed waistband, four belt loops, front and back center seam, triangular coolmax gusset, and hemmed leg separations which extend to the upper thigh area. A contrast color self-fabric belt having a plastic closure attachment will be sold with the pair of shorts. The belt will be classified with the pair of shorts as composite goods. The top and pair of shorts will be classified separately for tariff purposes.

The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women's or girls'. The duty rate will be 11.4% ad valorem.

The applicable subheading for the pair of shorts and belt will be 6104.62.2030, HTSUS, which provides for women's or girls' suits...and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: womens'. The duty rate will be 16.3% ad valorem.

The top falls within textile category designation 339. The pair of shorts and belt fall within textile category designation 348. As products of Taiwan, this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

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.

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.


Thomas Mattina

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