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NY K82998

February 12, 2004
CLA-2-61:RR:NC:WA:361 NY K82998


TARIFF NO.: 6114.20.0010

Ms. Janice Sarmiento
McNaughton Apparel Group Inc.
463 Seventh Ave.
New York, NY 10018

RE: The tariff classification of women’s apparel from Vietnam.

Dear Ms. Sarmiento:

In your letter dated February 4, 2004, you requested a classification ruling for style 92095 for Jeri-Jo Knitwear. As requested, the garments will be returned.

Style 92095 is made up of two garments tacked together under the arms. Both parts are constructed from 95 percent cotton, five-percent spandex knit fabric. The two parts are easily separable, thus the style is classified as two separate garments.

The outer portion of style 92095 is a top with ¼ inch shoulder straps, a U shaped neckline in front, and a hemmed bottom with an additional one inch extension at the bottom in a contrasting color. The upper back of the garment extends straight across from side seam to side seam, exposing approximately the upper third of the wearer’s back.

The inner portion of style 92095 is a top extending from the shoulders to just below the bust. It has ¼ inch shoulder straps that cross in the back, and one-inch elastic finish at the bottom.

The applicable subheading for both the outer and inner portions of style 92095 (treated as two separate garments) 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 10.8% ad valorem.

Both the outer and inner portions of style 92095 (treated as two separate garments) fall within textile category designation 339. Based upon international textile trade agreements, products of Vietnam 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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