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NY C83472




February 9, 1998

CLA-2-61:RR:NC:WA:361 C83472

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6109.10.0060; 6109.90.10.65

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of women's tank tops and shorts from China, Hong Kong, Bangladesh, India, Macau, Cambodia and Turkey.

Dear Mr. Hoffacker:

In your letter dated January 12, 1998, you requested a classification ruling for three women's tops and a pair of woman's shorts on behalf of Ariela & Alpha International. The samples are being returned, as you requested.

Style 370 is a woman's tank top constructed from 90% polyester, 10% spandex velour knit fabric. The tank top, which extends to the waist, features 1/4 inch elasticized adjustable shoulder straps, a u-neckline in front and back, underwires attached at the seams inside the garment, and a plain, hemmed bottom.

Style 619 is a woman's tank top constructed from 90% polyester, 10% spandex velour knit fabric. The tank top, which extends to the waist, features 1/4 inch elasticized adjustable shoulder straps, a u-neckline in front and back, and a plain, hemmed bottom.

Style 0086 is a woman's tank top constructed from 55% cotton, 45% polyester rib knit fabric. The tank top, which extends to the waist, features 1-3/4 inch shoulder straps, and a u-neckline in front and back. The neckline and armholes are finished with 1/8 inch elasticized capping, and the bottom is finished with overlock stitching.

Style 0085 is a pair of woman's shorts constructed from 55% cotton, 10% polyester rib knit fabric. The boxer style shorts feature a 1 inch elasticized waistband, false fly, and hemmed leg openings.

Although you have referred to these garments as underwear, it is clear from an examination of the articles that they are intended to be seen when worn, and will, therefore, be classified in the appropriate headings for the named garments, rather than as underwear.

The applicable subheading for styles 370 and 619 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted, of man-made fibers, for women. The rate of duty will be 33.2 percent ad valorem.

The applicable subheading for style 0086 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted, of cotton, for women. The rate of duty will be 19.2 percent ad valorem.

The applicable subheading for styles 0085 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts, knitted or crocheted, of cotton. The rate of duty will be 16 percent ad valorem.

Styles 370 and 619 fall within textile category designation 639; style 0086 falls within textile category 339; style 0085 falls within textile category 348. Based upon international textile trade agreements, products of China, Hong Kong, Bangladesh, India, Macau, and Turkey 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 Part 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,

Robert B. Swierupski
Director,

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