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NY A87542

Oct. 19, 1996

CLA-2-61:RR:NC:WA:361 A87542


TARIFF NO.: 6109.10.0070

O'Bryan Brothers, Inc.
180 Madison Avenue
New York, NY 10016

RE: The Tariff Classification of a Garment Similar to a Women's Knit Tank Top from Macau.

Dear Mr. Hult:

In your letter dated September 12, 1996, you requested a classification ruling for style 16780. The sample is being returned, as you requested.

Styles 16780 is constructed from 100% cotton rib knit fabric. The garment features shoulder straps just over 2 inches, front and back U-shaped neckline, a "sweat patch" in the back inside neckline, and a hemmed bottom.

You have indicated that you believe these garments should be classified as women's underwear. We disagree. The fabric from which this garment is made, as well as the garment's construction, indicates that it is intended to be seen when worn. The applicable subheading for styles 16780 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit tank tops and similar garments of cotton. The rate of duty will be 20.1 percent ad valorem.

Style 16780 falls within textile category designation 339. Based upon international textile trade agreements, products of Macau 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.


Roger J. Silvestri

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