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February 17, 1999

CLA-2-61:RR:NC:WA:361 D86958

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6106.10.0010; 6109.10.0060

Ms. Evelyn P. Milling
Customs Compliance Coordinator
K-Mart Corp.
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The classification of three women’s knit garments from the Philippines.

Dear Ms. Milling:

In your letter dated January 11, 1999, you requested a classification ruling for three women’s garments. The samples are being retained by this office, as per our telephone conversation of February 16, 1999.

Style 4450 is a woman’s Henley styled shirt constructed from 60% cotton, 40% polyester thermal knit fabric. The fabric of the shirt has more than 10 stitches per centimeter in both the horizontal and vertical directions, and features a v-neckline, partial placket opening with 3 button right over left closure, short sleeves and a hemmed bottom.

Style 4439 is a woman’s tank top constructed from 60% cotton, 40% polyester thermal knit fabric. The tank top has one-inch shoulder straps, a U-shaped neckline in front and back, and a hemmed bottom.

Style 4428 is a pair of woman’s pull-on shorts constructed from 60% cotton, 40% polyester thermal knit fabric. The shorts have a one and one-half inch elasticized waistband, a decorative drawstring, and a hemmed bottom.

The applicable subheading for style 4450 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s... blouses & shirts, knitted: of cotton. The rate of duty will be 20.4 percent ad valorem.

The applicable subheading for style 4439 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops, of cotton, women’s. The rate of duty will be 18.8 percent ad valorem

The applicable subheading for style 4428 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s...shorts...knitted: of cotton. The rate of duty will be 15.8 percent ad valorem.

Styles 4450 and 4439 fall within textile category designation 339; style 4428 falls within textile category designation 348. Based upon international textile trade agreements, products of the Philippines 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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