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NY 885255




May 14, 1993

CLA-2-61:S:N:N5:361 885255

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010; 6114.30.1020; 6114.30.3070

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard
Suite 5555
Los Angeles, California 90017

RE: The tariff classification of a woman's shirt, top and other garment from Hong Kong or Macau.

Dear Mr. Powell:

In your letter dated April 16, 1993, you requested a tariff classification ruling for three garments on behalf of Contempo Casuals. The garments are designated styles 339-232, 339-231 and 342-093. Your samples are being returned, as you requested.

Style 339-232 is an upper body garment constructed from 100% polyester knit fabric with a stitch count that exceeds 10 per centimeter in each direction. It has a full front opening with a zipper closure and a criss cross shoe lace effect on each of the front pannels. The long sleeves have cuffs.

Style 339-231 is also an upper body garment constructed from 100% polyester knit fabric. It is sleeveless with a full front opening and zipper closure. The scoop neckline in the front comes under the bodice, and would likely be worn with another upper body garment. Like style 339-232, each front pannel has a criss cross shoe lace like effect.

Style 342-093 is an outerwear garment that is styled similar to a bra with a zipper back opening and one inch straps. It is a composite item, constructed from PVC and knit fabric, the fabric composed of 85% cotton, 12% nylon and 3% spandex. The PVC makes up the straps, two inch pannels on either side of the zipper, a one inch trim at the top of each cup, and a pannel between each cup that is four inches at the bottom, tapering to one inch at the top. Based on the information you provided, the percentage breakdown of the two fabrics are as follows:

Surface Area: 56% PVC, 44% Textile
Weight: 54.8% PVC 45.2% Textile
Value: 31% PVC 68% Textile

Based on this information, neither the PVC nor the textile provides the essential character, therefore, in accordance with General Rule of Interpretation 3(c), the garment is classified under the last HTS number of those that equally merit consideration, as a textile garment.

The applicable subheading for style 339-231 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knited blouses of man-made fibers. The rate of duty will be 34.6 percent ad valorem.

The applicable subheading for style 339-232 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other knited garments of man-made fibers. The rate of duty will be 16.1 percent ad valorem.

The applicable subheading for style 342-093 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other knited tops of cotton. The rate of duty will be 11.5 percent ad valorem.

Style 339-231 falls within textile category designation 639; style 339-232 falls with textile catagory 659; style 342-093 falls within textile category 339. Based upon international textile trade agreements, products of Macao are subject to quota restraints and a visa requirement and products of Hong Kong are subject to a visa requirement.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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