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NY C88894

July 8, 1998

CLA-2-61:RR:NC:WA:361 C88894


TARIFF NO.: 6109.10.0037; 6109.10.0060

Ms. Mary B. Applegate

Import/Export Manager

ASSA International

165 South Main Street

P.O. Box 5720

Cortland, NY 13045

RE: The tariff classification of women's knit undershirts and tank tops from Costa Rica.

Dear Ms. Applegate:

In your letter dated June 3, 1998, you requested a classification ruling for three women's knit garments. The samples are being returned, as you requested.

Style 14317 is a finely knit underwear camisole constructed with two different fabrics. The body fabric is 90% cotton, 10% spandex, the bust area fabric is 92% nylon, 8% spandex knit fabric. The close fitting garment features elasticized spaghetti shoulder straps that extend to cap the armholes, scalloped edging on the slightly curved front neckline and a hemmed bottom. The essential character is provided to the garment by the cotton body fabric.

Style 12217 is a woman's tank top constructed from 100% cotton rib knit fabric. The tank top features 1/2 inch shoulder straps, and a U-shaped neckline in front, a square neckline in back, and a hemmed bottom.

Style G1005 is also a woman's tank top. It is constructed from 100% cotton rib knit fabric, except for the woven satin trim around the neck and armholes. The tank top features 1.5 inch shoulder straps, a U-shaped neckline in front and back, and a hemmed bottom.

The applicable subheading for style 14317 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for knit underwear of cotton for women. The rate of duty will be 19.2 percent ad valorem.

The applicable subheading for styles 12217 and G1005 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops of cotton for women. The rate of duty will be 19.2 percent ad valorem.

Style 14317 falls within textile category designation 352; styles 12217 and G1005 fall within textile category designation 339. Based upon international textile trade agreements, category 352 from of Costa Rica is subject to 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.


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