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NY F87194

July 28, 2000

CLA-2-39:RR:NC:3:353 F87194


TARIFF NO.: 3926.20.9050

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a halter top from Taiwan.

Dear Ms. Dairo:

In your letter dated May 11, 2000 you requested a tariff classification ruling. Our response was delayed because your sample required Customs Laboratory analysis, which has just been completed. The sample submitted with the ruling request will be returned to you.

The submitted sample, style 08754 ladies solid halter top, is constructed of a knit 80%rayon/20% nylon fabric that has been coated with an embossed cellular polyurethane plastic material that completely obscures the underlying fabric. It features formed armholes that bare the shoulders of the wearer, and a round tubular neck with an approximate 4½ inch rear slit opening secured by two snaps. The fully lined garment extends below the waist and has a full side closure secured by a zipper.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The garment is fully lined and the textile fabric backing for style 08754 is used merely for reinforcing purposes and the halter top is therefore classified in Chapter 39.

The applicable subheading for the style 08754 ladies solid halter top will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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