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NY E86240

September 20, 1999

CLA-2-61:RR:NC:TAB:354 E86240


TARIFF NO.: 6116.10.0040; 6204.62.4055

Mr. Alan R. Klestadt
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of ladies’ garments from China & Korea

Dear Messrs Klestadt & Evan:

In your letter dated August 12, 1999, on behalf of Value City Imports, you requested a classification ruling.

Three garments were submitted with this request. Styles 4248 and 4271 are women’s tops manufactured from rib knitted 95% cotton 5% spandex fabric. Both styles feature a U-shaped neckline in front capped with 3/8 inch elasticized fabric and a back extending straight across from side seam to side seam. The same capping is used on the back and sides and extends to form shoulder straps. Additionally, the garments feature two-panel construction and a hemmed bottom. Style 4248 is printed and style 4271 is a solid color.

Style 0282 is a pair of size medium ladies’ pull-on shorts manufactured from 100% cotton woven fabric. The shorts feature a 1-1/2 inch wide elasticized waistband, three snap fly front, side seam slits (1-1/2”) and a hemmed bottom.

You assert that all three garments are designed, marketed and sold as underwear and should be accorded classification as such. This office disagrees and believes the garments are indistinguishable from garments that are commonly and commercially known as outerwear and principally used in the United States as such. Several Headquarters Ruling letters have classified similar upper body garments as outerwear (HRL’s 950364 & 950686). Additionally, we note that other decisions have placed emphasis on the physical characteristics of the garment itself see HRL’s 960928, 952105 & 085672.

The applicable subheading for the tops 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 duty rate will be 11.2 percent ad valorem. The applicable subheading for the shorts will be 6204.62.4055 HTS, which provides for women’s or girls suits, . . . : trousers, . . . and shorts: of cotton: other: other: other: shorts: women’s. The duty rate will be 29.5 percent ad valorem..

The tops fall within textile category designation 339, the shorts in category 348. Based upon international textile trade agreements products of China and 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.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 Brian Burtnik at 212-637-7083.


Robert B. Swierupski

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