CLA-2-61:S:N:N3I:361 856131
Robert Stack
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York N.Y. 10004
RE: The tariff classification of two women's knit garments
similar to T-shirts from Israel.
Dear Mr. Stack:
In your letter dated September 10, 1990 on behalf of Women's
Specialty Retailing Group, Division of U.S. Shoe Corp., you
requested a classification ruling.
The submitted samples, style numbers 00177 and 00012, are
two women's knit garments constructed from a lightweight 100%
cotton fabric. Style number 00177 features a crew neckline,
shoulder pads, short hemmed sleeves, a hemmed bottom and a patch
pocket, with embroidery and printing, at the left breast area.
Style number 00012 features a tight fitting boat neckline,
shoulder pads, short hemmed sleeves and a hemmed bottom.
The samples are being returned as you requested.
The applicable subheading for style numbers 00177 and 00012
will be 6109.10.0070, Harmonized Tariff Schedule of the United
States (HTS), which provides for women's knit T-shirts, tank tops
and similar garments of cotton. The rate of duty will be 21
percent ad valorem.
Goods classifiable under subheading 6109.10.0070 HTS, which
are products of Israel, are entitled to duty free treatment under
the United States Israel Free Trade Agreement upon compliance
with all the applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport