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NY B87464




August 4, 1997

CLA-2-61:RR:NC:WA:361 B87464

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010

Mr. William A. Vollmerhausen
Supervisor, Customs Compliance
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a woman's knit shirt from Korea.

Dear Mr. Vollmerhausen:

In your letter dated July 3, 1997, you requested a tariff classification ruling for a woman's knit shirt. The garment is being returned, as you requested.

Style 3014 is a woman's blouse constructed from 100% cotton knit fabric with more than ten stitches per centimeter, in both the horizontal and vertical directions. The sleeveless blouse features a three button partial placket opening with right over left closure, a scoop neckline, four inch side slits, and a plain hemmed bottom. Although you have referred to the garment as a tank top, it does not meet the qualifications for that garment. It has no appreciable drop below the neckline in the back, and the shoulder measures over three inches at the top, providing almost total shoulder coverage, rather than the required "shoulder straps."

The applicable subheading for the shirt will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit blouses and shirts of cotton. The rate of duty will be 20.6 percent ad valorem.

The shirts fall within textile category designation 339. Based upon international textile trade agreements, garments imported from Korea are subject to a visa requirement 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.

Sincerely,

Paul K. Schwartz
Chief, Apparel Branch

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