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NY K81883




January 14, 2004
CLA-2-61:RR:NC:WA:361 NY K81883

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1065; 6114.30.1020

Ms. Fariba Jalili, Director of Imports
CFL Enterprises Ltd.
C/O CFLNY Inc.
149 Fifth Avenue, Fifth Floor
New York, NY 10010

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

Dear Ms. Jalili:

In your letter dated December 11, 2003, you requested a classification ruling for women’s garments. As requested, the garments will be returned.

Style ABS2676 is composed of two separate garments. The two garments will be packaged separately, but sold together at retail. The outer garment is made from 100 percent rayon openwork crocheted fabric. The garment has ¼ inch shoulder straps, a V-shaped neckline in front, and a fringed bottom. The upper back extends straight across from side seam to side seam, exposing the upper half of the wearer’s back.

The inner garment, which you referred to as a slip, is composed of 100 percent polyester knit fabric. The garment is a camisole, and has ¼ inch adjustable shoulder straps, a V-shaped neckline in front, and a plain, hemmed bottom.

Although you have referred to the garments as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the inner garment will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, Singlets, Tank tops, and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Tank Tops. The duty rate will be 32% ad valorem.

The applicable subheading for the outer garment 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 duty rate will be 28.2% ad valorem.

Both garments fall within textile category designation 639. Based upon international textile trade agreements, products of China 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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