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NY G83218




November 1, 2000

CLA-2-61:RR:NC:WA:361 G83218

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6114.30.1020

Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a woman’s knit top and pullover from Taiwan.

Dear Ms. Girvin:

In your letter dated September 28, 2000, you requested a tariff classification ruling for a style composed of a woman’s top and pullover.

The submitted sample, Style #080-0701, is made up of two garments, a top and a pullover. Both garments are connected by a textile loop, which is tacked to both inner shoulder seams of the pullover. The pullover is constructed from 94% nylon and 6% spandex fabric. The pullover features a scoop neckline, long sleeves, a screen-printed floral design on the front panel, and a hemmed bottom. The top is constructed from 90% nylon and 10% spandex fabric. The top features a scoop neckline in front, a square neckline in the back, shoulder straps measuring approximately ✠inch in width, and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam.

Although you have indicated that the two garments are a set of two pieces which will be sold together, they are simply tacked together, and may be easily detached without damage to either garment. Therefore, because they are not permanently attached, they are considered separate garments, in accordance with note 13 to section XI, and each garment will be each classified in its own headings, and not as a set.

We are returning your sample as you requested.

The applicable subheading for the Pullover, Style #080-0701, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, women's or girls'. The rate of duty will be 32.9% ad valorem.

The Pullover, Style #080-0711 falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The applicable subheading for the Top, Style #080-0701, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.9% ad valorem.

The Top, Style #080-0711 falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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 at the Customs Web Site at WWW.CUSTOMS.GOV.

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 Angela DeGaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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