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NY K89056

September 27, 2004

CLA-2-62:RR:NC:N3:360 K89056


TARIFF NO.: 6206.40.3030; 6109.90.1090

Mr. George Zaharatos
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3984

RE: The tariff classification of women's upper body garments from Indonesia

Dear Mr. Zaharatos:

In your letter dated August 25, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested.

Style S29146A consists of two garments, a sheer women’s blouse and an upper body garment similar to a tank top. The blouse is constructed from 100 percent polyester printed woven fabric and the tank-styled garment is constructed from 100 percent polyester knit fabric. The blouse features long sleeves with buttoned cuffs, a collar, side vents and a full front opening secured by six buttons. The tank-styled garment features a scooped neckline and measures more than two inches at the shoulder seams. The garments are connected at the shoulders by a hand-sewn stitch at the outer edges of the straps. This simply tacking together allows the garments to be easily separated without damage to either garment. Because the garments are not permanently attached, they are considered separate garments, and in accordance with note 13 to section XI each garment will be each classified in its own headings.

Style S29146B is identical in styling to style S29146A with the exception of the method of joining of the two garments. Instead of a hand stitch, this style is joined with a machine stitch at the outer edges of the straps. The garments are not permanently attached and the garments of this style will also be separately classified.

The applicable subheading for the blouses will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 26.9 percent ad valorem.

The applicable subheading for the garments similar to a tank top will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls’: other. The rate of duty will be 32 percent ad valorem.

The blouses fall within textile category designation 641 and the garments similar to a tank top falls within textile category designation 639. Based upon international textile trade agreements products of Indonesia are currently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.).

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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