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NY B84639




May 15, 1997

CLA-2-61:RR:NC:TA:354 B84639

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.21.0010; 6114.20.0010

Ms. Lidia DeSantos
Ithaca Industries, Inc.
156 West 56 Street, 17th Floor
New York, New York 10019

RE: The tariff classification of women's knitted garments from Hong Kong.

Dear Ms. DeSantos:

In your letter dated April 14, 1997 you requested a classification ruling.

Two samples were submitted for classification. Style 5426 is a boy leg women's panty constructed of a printed rib knit cotton fabric. Features include an elasticized waistband with embroidered flowers sewn on at the center and hemmed leg openings.

Style 5446 is a women's top constructed of a printed rib knit cotton fabric with quarter inch shoulder straps. The garment features lettuce edge finishing at the bottom and embroidered flowers sewn on across the top of the garment which extend five inches up the shoulder straps. Although the garment reaches the waist, it provides insufficient coverage at the neck and shoulder area. As such it is considered a top.

The applicable subheading for style 5426 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women's. The duty rate will be 8 percent ad valorem.

The applicable subheading for style 5446 will be 6114.20.0010, HTS, which provides for Other garments, knitted or crocheted: of cotton . . . tops: women's or girls'. The duty rate will be 11.3 percent ad valorem.

Style 5426 falls within textile category designation 352, and style 5446 within textile category designation 339. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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).

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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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