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NY 812871




August 23, 1995

CLA-2-61:S:N:N5:356 812871

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0014; 6109.90.0025

Mr. Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, N.Y. 10018

RE: The tariff classification of a boys' knit garment from the Philippines.

Dear Mr. Plenby:

In your letter dated July 20, 1995, you requested a tariff classification ruling.

Style KV3504 is a boys' layered look garment consisting of a T-shirt and a tank top which are attached at the shoulder seams. The T-shirt is constructed from 100 percent cotton, finely knit jersey fabric and features a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The tank top is constructed from 100 percent nylon, dropped stitch knit fabric. The garment features one and one half inch wide shoulder straps; oversized armholes; a low rounded front neckline; and a rear neckline which reaches below the nape of the neck. The neckline and the armholes are finished with rib knit capping.

As requested, your sample will be returned.

The T-shirt and the tank top are easily detachable and can be worn separately. Consequently, the garments are separately classifiable. The applicable subheading for the T-shirt will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: other: other: other T-shirts: boys'. The duty rate will be 20.6 percent ad valorem.

The applicable subheading for the tank top will be 6109.90.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man made fibers: men's or boys': tank tops and singlets: boys'. The duty rate will be 33.8 percent ad valorem.

The T-shirt portion of Style KV3504 falls within textile category designation 338 and the tank top portion of Style KV3504 falls within textile category designation 638. Based upon international textile trade agreements, products of the Philippines are subject to visa requirements and quota restraints.

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 already been filed, 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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