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NY F81886

February 25, 2000

CLA-2-61:RR:NC:TA:N5:356 F81886


TARIFF NO.: 6103.43.1570; 6109.90.1049

Ms. Ludene Murphree
The Gap, Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of boys’ knit garments from Korea.

Dear Ms. Murphree:

In your letter dated January 19, 2000, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 353705 consists of a boys’ tank-styled top and a pair of shorts. The garments are constructed from 100 percent polyester finely knit jersey fabric. The top is sleeveless and has 2 and 1/4 inch wide shoulder straps; a low round front neckline; a rear neckline that falls below the nape of the neck; screen printing on the front and rear panels; and a straight, hemmed bottom. The shorts do not have a fly and feature a tunnel elastic waistband; slant opening, quarter top pockets; and hemmed legs.

The applicable subheading for the tank-style top will be 6109.90.1049, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The duty rate will be 32.8 percent ad valorem.

The applicable subheading for the shorts will be 6103.43.1570, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: shorts: boys’: other. The duty rate will be 28.9 percent ad valorem The tank-style top falls within textile category designation 638. The shorts fall within textile category designation 647. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints.

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 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 212-637-7081.


Robert B. Swierupski

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