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NY C80521

November 25, 1997

CLA-2-61:RR:NC:3:TA:355 C80521


TARIFF NO.: 6112.49.0010, 6104.62.2030, 6114.20.0010

Mr. Thomas Caldecot Chubb,III
Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, Georgia 30308

RE: The tariff classification of women's knit garments from Taiwan.

Dear Mr. Chubb:

In your letter dated October 8, 1987 you requested a tariff classification ruling. As you requested your samples are being returned.

All the samples submitted have a knit shell fabric of 54% cotton, 36 polyester and 10% Lycra Spandex fabric. Five of the samples are partially lined with a knit nylon fabric. Styles 4060 and 4080 are boy leg swimwear shorts. They have a fully elasticized waist and are lined at the area of the crotch. Style 4055 is a a lined bra-type top with a rear hook closure and two straps. Styles 4047 and 4059 are lined bra-type tops with four straps for fastening.

The garments will be imported together in approximately equal numbers and offered to the consumer as a mix and match collection.

When imported together in approximately equal numbers the five lined samples are classified under subheading 6112.49.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit swimwear of cotton. The duty rate is 13.8% ad valorem.

The shorts, styles 4060 and 4080, and the tops styles 4055, 4047 and 4059, will also be imported unlined. When imported unlined the shorts are classified under subheading 6104.62.2030, HTS, which provides for women's knit cotton shorts. The rate of duty is 16.2% ad valorem.

The unlined tops are classified under subheading 6114.20.0010, HTS, which provides for women's knit cotton tops. The rate of duty is 11.3% ad valorem.

The lined samples submitted fall within textile category designation 359. The unlined shorts fall within textile category designation 348. The unlined tops fall within textile category designation 339. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and the requirement of a visa.

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 or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Gerard Shea at 212-466-5878.


Robert B. Swierupski

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