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NY 815917




November 9, 1995

CLA-2-61:R:NV:354 815917

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0037

Mr. Lewis J. Spruance
President
Intimate Approaches
1685 B Scenic Avenue
Costa Mesa, CA 92626

RE: The tariff classification of ladies' cotton knit undershirts from Australia and Italy.

Dear Mr. Spruance:

In your letter dated October 11, 1995 you requested a tariff classification ruling.

Style 223E118 is a tank styled ladies' undershirt constructed from finely knit 100% cotton fabric. The garment has an embroidered V-neck, elasticized armholes and a hemmed bottom. The second garment is a long sleeve undershirt constructed from finely knit 100% cotton pointelle fabric. The garment features an embroidered V-neckline, rib knit cuffs and a rib knit waistband.

Currently the applicable subheading for both garments is 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank top and similar garments, knitted or crocheted: of cotton: women's or girls': underwear. The rate of duty is 20.6 percent as valorem.

On January 1, 1996, the following new note 5 to Chapter 61 will be inserted:

5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

In light of this we believe that the long sleeve undershirt at issue will then be classified in HTS subheading 6110.20.2075 The rate of duty will be 20.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director

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