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NY k81411


December 16, 2003
CLA-2-61:RR:NC:WA:361 NY k81411

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010; 6109.10.0060; 6109.90.1065; 6110.20.2075

Mr. Nicholas Treppiedi
Mersant Int’l Ltd.
158-12 Rockaway Blvd.
Jamaica, NY 11434

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

Dear Mr. Treppiedi:

In your letter dated November 19, 2003, you requested a classification ruling for five women’s garments on behalf of Danskin, Inc. As requested, the garments will be returned.

Style 5309 is a woman’s tank top constructed from 90 percent nylon, ten- percent spandex knit fabric. The racer back tank top has a U-shaped neckline, shoulder straps that measure approximately 1-¾ inches; capped armholes and neckline, and a banded bottom.

Style 5062 is a woman’s tank top constructed from 55 percent cotton, 35 percent polyester and ten- percent spandex knit fabric. The racer back tank top has a U-shaped neckline, shoulder straps that measure approximately 1-½ inches; and a hemmed bottom. The garment also has a shelf bra lining at the front that is finished with a one-inch elastic banded bottom.

Style 5316 is a woman’s tank top constructed from 55 percent cotton, 35 percent polyester and ten- percent spandex knit fabric. The tank top has a U-shaped neckline, shoulder straps that measure approximately 1-¾ inches; capped armholes and neckline; and a hemmed bottom.

Style 5925 is a woman’s cardigan styled garment constructed from 95 percent cotton, and five- percent spandex knit fabric. The garment has a collar, a full front opening with a zipper closure, long sleeves finished with capping, pockets at the bottom of each front panel, and a plain, hemmed bottom.

Style 5156 is a woman’s shirt constructed from 55 percent cotton, 35 percent polyester and ten- percent spandex knit fabric. The shirt has a collar, a full front opening with a zipper closure, long sleeves, and a plain, hemmed bottom.

The applicable subheading for style 5309 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops, knitted or crocheted: Of man-made fibers: Women’s or girls’. 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 styles 5062 and 5316 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops, knitted 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 applicable subheading for styles 5925 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweatersand similar articles, knitted or crocheted: Of cotton: Women’s or girls’. The duty rate will be 16.9% ad valorem. Effective January 1, 2004, the duty rate will be 16.5% ad valorem.

The applicable subheading for styles 5156 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sshirts, knitted or crocheted: Of cotton. The duty rate will be 19.8% ad valorem. Effective January 1, 2004, the duty rate will be 19.7% ad valorem.

Style 5309 falls within textile category designation 639; styles 5062, 5316, 5925, and 5156 fall 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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