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NY A81139




March 25, 1996

CLA-2-NO:TC:FNIS:H05 SSS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0005; 6109.10.0037

Mrs. Cecilia Castellanos
Vice President Import Administration
WESTERN OVERSEAS CORPORATION
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of a Ladies Underwear Set, Style No. LM04, from Korea

Dear Mrs. Castellanos:

In your letter dated March 7, 1996, you requested a classification ruling on certain ladies underwear sets, Style No. LM04, to be imported by your client LLama Imports, Inc.

The set consists of an underwear top and separate bottom made from 100% cotton knit fabric. The top has long sleeves with tightly knit cuffs at the wrists, a rounded "V" neck opening with decorative crochet trim, and a hemmed waistline which extends to the wearer's waistline. The bottom has long legs with tightly knit cuffs at the ankles and elasticized waistline.

The applicable subheading for the top will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: ... Women's or girls': Underwear. The duty rate will be 20.1% ad valorem. The subheading for the bottom will be HTS 6108.91.0005, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: ... Other: Of cotton: Underwear: Underpants. The rate of duty will be 8.9% ad valorem.

Both the top and bottom fall within textile category designation 352. As a product of Korea this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

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 Part 177 of the Customs Regulations (19 C.F.R. 177).

Please note the ruling (indicator) number on the top center of the first page of this letter. Including this number with the ABI transmission of the Customs entry may entitle you to paperless processing of type 01 entries for the merchandise covered by this ruling. The filer should make any software modifications necessary to implement this stream-lined processing. If we can be of any assistance in this endeavor, please contact ACS Specialist Walter Vaughn at (504) 589-2082.

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.

Per your request, the samples sent with your inquiry are being returned to you under separate cover.

Sincerely,

Garland J. Ruiz

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