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NY E86367




September 14, 1999

CLA-2-61:DD:C:D:I01

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2035, 6114.20.0010

Mr. Willam A. Vollmerhausen
Customs Compliance
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of women’s knit garments from El Salvador.

Dear Mr. Vollmerhausen:

In your letter dated August 19, 1999, you requested a tariff classification ruling.

Style number 5860 is a women’s two piece garment consisting of a crop top and a vest. The crop top extends from the shoulders to the rib cage. It is constructed of 100% knitted cotton and features straps under two inches, a scoop neckline and an elasticized bottom. The vest features straps two inches in width, oversized arm holes, a flared hemmed bottom.

The applicable subheading for the crop top will be 6114.20.0010, Harmonized Tariff Schedule of the Unites States (HTS), which provides for other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for the vest will be 6110.20.2035, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 18.6 percent ad valorem.

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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Victor G. Weeren
Port Director
Boston, Massachusetts

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