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NY L88737

December 14, 2005

CLA-2-61:RR:NC:WA:361 NY L88737


TARIFF NO.: 6109.10.0040; 6114.20.0010

Ms. Gayle E. Williams
Sears, Roebuck and Co.
Dept 733IMP-D5-257BB
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of a woman’s knit T-shirt and top from Korea.

Dear Ms. Williams:

In your letter dated November 7, 2005, you requested a classification ruling for a woman’s knit T-shirt and top.

The submitted sample, Style #WRTU06-7821, consists of a T-shirt and a top. The T-shirt and top are constructed from 100% cotton jersey knit fabric. The top of Style #WRTU06-7821 features a modified U-shaped neckline, adjustable shoulder straps, and a hemmed bottom. The upper back extends straight across from side seam to side seam. The garment also has lace trim around the front of the neckline. The T-shirt of Style #WRTU06-7821 weighs less than 200 grams per square meter and features a round neckline, short capped sleeves, and a straight hemmed bottom.

Although you have referred to the garments as a set, they 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.

We are returning your sample as you requested.

The applicable subheading for the t-shirt of Style #WRTU06-7821, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the top of Style #WRTU06-7821 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 rate of duty will be 10.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The T-shirt and top of Style WRTU06-7821 both fall within textile category designation 339. 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 DeGaetano at (646) 733-3052.


Robert B. Swierupski

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