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July 26, 1999

CLA-2-61:RR:NC:TA:359 E83839

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6109.90.1065Ms. Rebecca Cheung Ann Taylor, Inc.
1372 Broadway, 6th Floor
New York, NY 10018

RE: The tariff classification of a woman’ pullover and tank top from Korea

Dear Ms. Cheung:

In your letter dated June 25, 1999, you requested a tariff classification ruling.

You submitted two samples of women’s garments that are constructed from 73% rayon, 27% metallic, knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 28-18598, is a pullover that features a half moon neckline, long hemmed sleeves and a hemmed bottom.

Style 28-18599 is a tank top that features quarter inch shoulder straps, a scoop front and back, and a hemmed bottom.

You state that two yarns are used in knitting the fabric; one yarn of rayon (100% rayon), the other of metallic. The metallic yarn is made up of 1 ply of nylon and two plies of mylar strip. Since the rayon and the metallic are separate yarns, the garments are considered to be in chief weight of man-made fibers (rayon). The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of manmade fibers: other. The duty rate will be 33.1% ad valorem.

The applicable HTS subheading for the tank-top will be 6109.90.1065, which provides for women’s tank tops, knitted: of manmade fibers. The duty rate will be 33% ad valorem.

Your samples are being returned as requested.

The pullover falls within textile category designation 639. The tank top falls in category 639. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

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