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NY D84197

November 19, 1998

CLA-2-61:PD:A:TC:I:I04 D84197


TARIFF NO.: 6109.10.0040; 6114.20.0010

Rebecca Cheung
Ann Taylor Global Sourcing, Incorporated
1372 Broadway, Sixth Floor
New York, New York 10018

RE: The tariff classification of women's garments from Korea

Dear Ms. Cheung:

In your letter dated October 28, 1998, you requested a tariff classification ruling.

The submitted samples are women's garments constructed from finely knit fabric composed of 95 percent cotton and 5 percent spandex.

Style number 28-8897 is a T-shirt that extends below the waist. The T-shirt has short, hemmed sleeves; a scoop neckline; and a straight, hemmed bottom.

Style number 28-8946 is a halter top that extends below the waist. The rib-knit capping on the garment is extended in the front to form two straps which tie around the neck. The halter top provides neither upper back nor shoulder coverage. The garment features a straight, hemmed bottom.

The submitted samples will be returned under separate cover.

The applicable subheading for the T-shirt will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton...women's or girls'...other: T-shirts: women's. The rate of duty will be 19.2 percent ad valorem.

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

The T-shirt and the halter top fall within textile category designation 339. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Signed by

Jayson P. Ahern
Port Director
Miami Service Port

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