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NY K89983

November 5, 2004

CLA-2-61:RR:NC:WA:361 NY K89983


TARIFF NO.: 6109.10.0070

Ms. Janice Sarmiento
McNaughton Apparel Group, Inc.
498 Seventh Avenue, 9th Floor
New York, NY 10018

RE: The tariff classification of a woman’s garment, similar to a tank top, from Guatemala and pin from China.

Dear Ms. Sarmiento:

In your letter dated October 13, 2004, you requested a classification ruling for style ASHYR, a woman’s garment and attached pin. The style will be returned, as requested.

Style ASHYR is a woman’s garment, similar to a tank top, constructed from 95 percent cotton, five-percent spandex knit fabric. The garment has a U-shaped neckline in front and back, 2- ½ inch shoulder straps, and a plain, hemmed bottom. An elasticized strip attached to the back of the strap gathers the front of the straps. A base metal pin representing a flower has been attached to the shoulder strap with a bar clasp. The garment and pin will be imported and sold as a unit.

The garment and pin fall within the description of "sets" as provided in General Rules of Interpretation 3(b). The garment and pin consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. As the pin is an accessory to the garment, the garment imparts the essential character to the set.

The applicable subheading for style ASHYR (the garment and pin) will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garment, knitted or crocheted: Of cotton: women’s. The duty rate will be 16.5% ad valorem.

The garment of style ASHYR falls within textile category designation 339. This category, imported from Guatemala is not, at present, subject to quota or 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.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. 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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