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NY F88183

August 18, 2000

CLA-2-61:RR:NC:TAB:354 F88183


TARIFF NO.: 6108.21.0010; 6109.10.0060; 6114.20.0010

Ms. Fifi Pudjijanto
Gap Inc.
One Harrison Street
San Francisco, California 94105

RE: The tariff classification of ladies’ garments and pouch from Sri Lanka.

Dear Ms. Pudjijanto

In your letter dated June 26, 2000, you requested a classification ruling . The provided samples will be returned as per your request.

Style 879001 consists of a ladies’ tank top and panty made of a 100% cotton knit material. The tank top features 5X3-rib construction, 1-1/4 inch wide shoulder straps, a scooped front and round rear neckline, capping on the armholes, straps and neckline and a hemmed bottom. The bikini styled panty features narrow elasticized capping on the waist and leg openings and a sewn in gusset.

Style 879005 consists of two ladies’ garments constructed of 100% cotton jersey knit material. The printed top has a rounded neckline in front and a back that is cut straight across from side seam to side seam. Additional features include ¼ inch wide elasticized shoulder straps that extend to cap the armholes and back and ¼ inch wide elasticized capping on the top front of the garment and a hemmed bottom. The panty features elasticized capping at the waistband and high cut leg openings, and a sewn in gusset.

The applicable subheading for the style 879001 tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton . . . Women's or girls': Other: Tank tops: Women's. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for the style 879005 top will be 6114.20.0010, HTS, which provides for Other garments, knitted or crocheted: of cotton . . . tops: women's or girls'. The duty rate will be 11.1 percent ad valorem.

The applicable subheading for both panties will be 6108.21.0010, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women's. The duty rate will be 7.8 percent ad valorem.

The tops fall within textile category designation 339 and the panties fall within textile category designation 352. Based upon international textile trade agreements products of the Sri Lanka 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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