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NY L89960




February 10, 2006

CLA-2-62:RR:NC:N3:361 L89960

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6114.20.0010

Ms. Dana Mobley, Customs Analyst
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas75024-3698

RE: The tariff classification of two women’s knit garments from Korea.

Dear Ms. Mobley:

In your letter dated January 13, 2006, you requested a tariff classification ruling for two women’s knit garments. The submitted items will be returned to you as requested.

The submitted item is composed of two garments tacked together at the shoulders. You have described the outer garment, style 8126A, as a cropped polo shirt. The garment is constructed from 100 percent cotton knit fabric and has a collar, a partial front opening with a three-button closure, short sleeves with rib knit cuffs, and a hemmed bottom with two inch side slits. The garment does not reach the waist.

The inner garment, style 8126, is a tank top. The garment, which extends below the waist, is constructed from 100 percent cotton rib knit fabric, and has one inch shoulder straps, a U shaped neckline in front and back, and a plain, hemmed bottom. As you noted, although the garments are tacked together, the stitches can be easily removed so that the consumer can wear them separately.

Although you have indicated that the garments will be sold together, 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.

In your ruling request, you recommended that style 8126 be classified as a top of heading 6114. The Explanatory Notes to heading 6114 state, in part: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. Style 8126 exhibits all of the required features and silhouette of a tank top, and is, therefore, not excluded from classification in subheading 6109. As the submitted garment meets the requirements of heading 6109, heading 6114 cannot be considered.

The applicable subheading for style 8126A 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 10.8 percent ad valorem.

The applicable subheading for style 8126 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. The rate of duty will be 16.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both styles fall within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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