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NY C84153




February 25, 1998

CLA-2-61:RR:NC:WA:361 C84153

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6109.10.0070;6109.90.4020; 6114.20.0010

Ms. Sheila Andrews
Dillards Department Stores, Inc.
11701 Otter Creek Road
Mabelvale, Arkansas 752103

RE: The classification of women's tank tops, tops, and similar garments from China, Hong Kong, Korea, Macau, and Singapore.

Dear Ms. Andrews:

In your letter dated January 30, 1998, you requested a classification ruling for five women's upper body garments. The samples are being returned, as you requested.

Style 8232450 is a woman's top constructed from 100% cotton rib knit fabric. The sleeveless top features a rounded capped neckline, capped armholes, and a plain, straight bottom. The top does not reach the waist.

Style 8232566 is a woman's tank top constructed from 100% cotton knit fabric. The tank top features a u-shaped neckline in front and back, shoulder straps that measure less than 2 inches at the top, oversized armholes, and a plain, hemmed bottom.

Style 82324561 is a woman's garment similar tank top constructed from 100% cotton rib knit fabric. The garment features a full front opening with right over left button closure, v-shaped neckline in front and a square neckline in back, shoulder straps that measure less than 2 inches at the top, oversized armholes, and a plain straight bottom.

Style 8232573 is a woman's tank top constructed from 100% cotton rib knit fabric. The tank top features a square neckline in front and back, shoulder straps that measure less than 2 inches at the top, oversized armholes, and a plain, hemmed bottom.

Style 821B3502 is a woman's tank top constructed from 100% silk knit fabric. The tank top features a u-shaped neckline in front and back, shoulder straps that measure less than 2 inches at the top, oversized armholes, and a rib knit waistband at the bottom. The rib knit waistband does not tighten the bottom of the garment.

The applicable subheading for styles 8232566 and 8232573 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops of cotton for women. The rate of duty will be 19.2 percent ad valorem.

The applicable subheading for style 82324561 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops and similar garments, of cotton for women. The rate of duty will be 19.2 percent ad valorem.

The applicable subheading for style 821B3502 will be 6109.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops and similar garments, of silk for women. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for style 8232450 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit garments, of cotton, women's tops. The rate of duty will be 11.2 percent ad valorem.

Styles 8232566, 8232573, 82324561, and 8232450 fall within textile category designation 339. Based upon international textile trade agreements, products of China, Hong Kong, Korea, Macau, and Singapore are subject to a visa requirement and quota restraints.

Style 821B3502 falls within textile category 739. Based upon international textile trade agreements, products of China are subject to a visa requirement.

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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