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NY C88303

June 26, 1998

CLA-2-61:RR:NC:TA:N5:356 C88303


TARIFF NO.: 6103.42.1020; 6105.10.0010

Mr. Sidney N. Weiss

Attorney at Law

90 Park Avenue

New York, NY 10016

RE: The tariff classification of knit garments from Korea.

Dear Mr. Weiss:

In your letter dated May 26, 1998, you requested a tariff classification ruling on behalf of Exquisite Apparel Corporation.

Style 88N282 is a lounge shirt constructed from 92 percent cotton, 8 percent polyester finely knit fabric which measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The shirt features a Henley neckline with a three button, left over right placket; short, hemmed sleeves; and a straight, hemmed bottom. There is a screen printed logo on the left chest.

Style 87N382 is a pair of lounge pants constructed from 92 percent cotton, 8 percent polyester, finely knit fabric. The pants feature an exposed jacquard elastic waistband; a one button, left over right fly front opening; and hemmed leg openings.

Although you have stated that the garments will be sold to women, there is nothing about the cut of the garments which indicates that they are designed especially for women. Following Chapter 61, Note 9 (HTS), garments designed for left over right closure are regarded as men's or boys' garments. Consequently, the applicable subheading for Style 88N282 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of cotton: men's. The duty rate will be 20.5 per cent ad valorem.

The applicable subheading for Style 87N382 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, ... knitted or crocheted: of cotton: trousers and breeches: men's. The duty rate will be 16.7 percent ad valorem.

Style 88N282 falls within textile category designation 338. Style 87N382 falls within textile category designation 347. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the sub
ject 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-

466-5877. .


Robert B. Swierupski

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