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NY J82451

April 9, 2003

CLA-2-61:RR:NC:TA:354 J82451


TARIFF NO.: 6108.21.0010; 6109.10.0070

Mr. Nicholas D’Andrea
Barian Shipping Company, Inc.
The Barian Building
910 Railroad Avenue
Woodmere, New York 11598

RE: The tariff classification of women’s garment from China.

Dear Mr. D’Andrea:

In your letter dated March 27, 2003, you requested a classification ruling. The provided samples will be returned as per your request.

Style K2107048/878 consists of a woman’s garment that is similar to a tank top that ends below the waist and a bikini panty. Both garments are constructed of a 100% cotton knitted fabric. The garment that is similar to a tank top features a U-shaped neckline in the front and back that falls below the nape of the neck, shoulder straps measuring approximately 1-1/4" in width, a front opening with a lace-up closure, and a hemmed bottom. The bikini panty features an elasticized waist and leg openings, and a lined crotch panel.

You suggested that the garment that is similar to a tank top should be classified as underwear, however, we believe this garment is indistinguishable from items sold as outerwear. The applicable subheading for the garment that is similar to a tank top will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. The rate of duty will be 17% ad valorem.

The applicable subheading for the bikini 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 7.6 percent ad valorem.

The garment that is similar to a tank top falls within textile category designation 339 and the bikini panty falls within textile category designation 352. Based upon international textile trade agreements products of China 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 646-733-3054.


Robert B. Swierupski

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