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NY k81026


December 3, 2003
CLA-2-61:RR:NC:WA:361 NY k81026

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6109.90.1090

Mr. Steve Renfroe, Customs Analyst
May Merchandising Company
May Department Stores International, Inc. 615 Olive Street
St. Louis, Missouri 63101

RE: The tariff classification of women’s garments from Taiwan.

Dear Mr. Renfroe:

In your letter dated November 6, 2003, you requested a classification ruling for style 85273.

Style 85273 is made up of two garments tacked together at the shoulders and under the arms. The outer portion is constructed from 100 percent polyester mesh knit fabric. The inner portion is constructed from 100 percent cotton jersey knit fabric. The two parts are easily separable, thus the style is classified as two separate garments.

The outer portion has a u-shaped neckline in front and back, and shoulder straps that measure approximately 2 ½ inches. The neckline, armholes and bottom are finished with overlock stitching that creates a lettuce effect. The inner garment has a u-shaped neckline in front and back, shoulder straps that measure approximately 1 inch and a plain, hemmed bottom.

The applicable subheading for the outer portion of style 85273 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank topsand similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Other. The duty rate will be 32.2% ad valorem. Effective January 1, 2004, the duty rate will be 32% ad valorem. The applicable subheading for the inner portion of style 85273 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank topsknitted or crocheted: Of cotton: Women’s or girls’. The duty rate will be 17% ad valorem. Effective January 1, 2004, the duty rate will be 16.5% ad valorem.

The outer portion of style 85273 falls within textile category designation 639; the inner portion of style 85273 falls within textile category designation 339. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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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