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May 5, 1999

CLA-2-61:RR:NC:WA:361 E80131


TARIFF NO.: 6114.20.0010

Ms. Bridgette Williams
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of two women's knit tops from Korea, the Philippines or Israel.

Dear Ms. Williams:

This ruling replaces our previous ruling NY D86886 which was issued to you on February 19, 1999. You have requested a correction to the fiber content for one of the items, style 462019. The fiber content is 100% cotton, rather than 90% cotton, 10% spandex as indicated in that ruling. The ruling pertains to the tariff classification for two women’s tops on behalf of Donna Karan Intimates, a division of Wacoal America, Inc.

Style 462019 is a top constructed from 100% cotton knit fabric. The top has 1/4 inch shoulder straps; an elasticized bodice; a modified U-shaped neckline in front; and a hemmed bottom. The upper edge of the back is cut straight across from side seam to side seam.

Style 462021 is a halter top constructed from 90% cotton, 10% spandex jersey knit fabric. The top has an adjustable 1/4 inch strap that extends around the neck, and a hemmed bottom.

Although you have stated that these garments are underwear, we believe that they will not be principally used as such in the United States.

The applicable subheading for the matching garments will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton, tops, women’s and girls’. The rate of duty will be 11.2 percent ad valorem.

Both tops fall within textile category designation 339. Based upon international textile trade agreements, garments imported from Korea and the Philippines 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 212-637-7029.


Robert B. Swierupski

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