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NY J82361

April 10, 2003

CLA-2-61:RR:NC:WA:361 NY J82361


TARIFF NO.: 6108.21.0010; 6114.20.0010

Ms. Cynthia Tindale, Import Manager
International Intimates, Inc.
180 Madison Avenue – 7th Floor
New York, NY 10016

RE: The tariff classification of a woman’s knit top and panty from Macau.

Dear Ms. Tindale:

In your letter dated March 19, 2003, you requested a classification ruling for a woman’s knit top and panty. The samples are being returned, as you requested.

Style ME34945C is composed of two garments, a top and panty, constructed from 100 percent cotton knit fabric. The top features ¼ inch adjustable, elasticized shoulder straps; a “shelf bra” lining; a modified u-shaped neckline in front with a ruffle trim; and a plain, hemmed bottom. The upper back extends straight across from side seam to side seam, exposing approximately the upper third of the back. The panty has an exposed elastic waistband, boy cut leg openings with elasticized trim, and a lined crotch.

In your ruling request, you recommended classification of the submitted top under HTS 6109.10.0037 as an undershirt, however, the garment is properly classified under HTS 6114.20.0010. The top is intended to be visible when worn, therefore, it is not classified as an undergarment.

The applicable subheading for the panty will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sbriefs and panties: Of cotton. The duty rate will be 7.6% ad valorem.

The applicable heading for the top 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 10.9% ad valorem.

The top falls within textile category 339; the panty falls within textile category designation 352. Based upon international textile trade agreements, category 339 from Macau is subject to quota and the requirement of a visa; category 352 from Macau is subject to 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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