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NY J88314




October 3, 2003

CLA-2-61:RR:NC:WA:361 NY J88314

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6114.20.0010

Ms. Annie Chik
Annie Chik (CHB)
147-39 175th Street, RM #217
Jamaica, NY 11434
RE: The tariff classification of two women’s knit garments from Pakistan.

Dear Ms. Chik:

In your letter dated August 29, 2003, on behalf of your client 2 Kemp Int’l, you requested a classification ruling for two women’s garments.

The submitted samples are described as follows:

Style #3148 - A woman’s tank top constructed from 100% cotton knit fabric. The garment extends below the waistline and features shoulder straps measuring approximately ½" in width, a modified U-shaped neckline, and scalloped overlock stitching finishing the bottom.

Style #3164 - A woman’s top constructed from 100% cotton knit fabric. The garment extends to the waist and features a square neckline in front, elasticized shoulder straps, a screen-printed design at the chest area, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam.

In your ruling request, you recommended classification of both styles as similar to a tank top under HTS 6109.10.0070. However, style 3148 is classified as a tank top, and style 3164 as a top of 6114. Style 3148 exhibits all of the required features and silhouette of a tank top, and is, therefore, not excluded from classification in that subheading. Style 3164 is excluded from heading 6109 due to the lack of sufficient coverage in the upper back area.

We are returning your sample as you requested.

The applicable subheading for Style 3148 (tank top) will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, tank tops, women’s. The rate of duty will be 17% ad valorem.

Style 3148 (tank top) falls within textile category designation 339. Based upon international textile trade agreements this category from Pakistan is subject to quota restraints and visa requirements.

The applicable subheading for Style 3164 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 10.9% ad valorem.

Style 3164 (top) falls within textile category designation 339. Based upon international textile trade agreements this category, from Pakistan is presently subject to quota restraints and visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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