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NY L87474




September 20, 2005

CLA-2-61:RR:NC:WA:361 NY L87474

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6114.30.3070

Ms. Gayle E. Williams, Cost Import Analyst Sears Merchandising Group
Sears, Roebuck and Co.
Dept. 733IMP – D5 – 257BB
3333 Beverly Road
Hoffman Estates, Il 60179

RE: The tariff classification of women’s knit garments from Korea.

Dear Ms. Williams:

In your letter dated August 26, 2005, you requested a classification ruling for women’s knit garments. The samples will be returned, as requested.

Style KM1 is composed of two upper body garments attached by means of an elastic tape at the bottom of the armhole. The tops are not permanently attached, however, you have indicated that they will be sold together as a set. Both garments are constructed from 100 percent rayon knit fabric. The outer garment extends from the shoulders to just above the waist, has a full front opening with minimal coverage, and may be tied at the bottom. The inner garment has ¼ inch adjustable shoulder straps, the front bust area gathered at the center, and covered with decorative openwork knit fabric, and a plain, hemmed bottom. The garment is tubular in construction, and provides minimal coverage of the neck and shoulders. As noted above, the two parts are easily separable, thus the style is classified as two separate garments.

Style KM1 will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the outer garment of style KM1 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other. The duty rate will be 14.9% ad valorem.

The applicable subheading for the inner garment of style KM1 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2% ad valorem.

The outer garment of style KM1 falls within textile category designation 659; the inner garment of style KM1 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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.

Sincerely,

Robert B. Swierupski
Director,

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