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NY C83193

February 4, 1998

CLA-2-61:RR:NC:WA:361 C83193


TARIFF NO.: 6114.20.0010

Ms. Karen Wilder
Import Manager
Esprit de Corp.
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of a knit halter top from Taiwan.

Dear Ms. Wilder:

In your letter dated January 9, 1998, you requested a tariff classification ruling for style 251177. The sample is being returned, as you requested.

Style 251177 is a knit halter top. The garment features a U shaped neckline with two straps, attached in the front only, intended to be tied around the neck when worn. The back extends straight across from side seam to side seam, and the plain hemmed bottom reaches the waist. The fiber content of the garment was reported as 42% cotton, 36% rayon and 22% lurex. The garment is constructed from two yarns. One yarn is composed of blended cotton and rayon fibers; the second yarn, reported as 22% lurex, is composed of a metallic strand, supported by a polyester filament. Based on this construction, the garment is considered to be "of cotton."

The applicable subheading for style 251177 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, for women. The rate of duty will be 11.2 percent ad valorem.

Style 251177 falls within textile category 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.


Robert B. Swierupski

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