NY 865712
Aug. 23, 1991
CLA-2-61:S:N:N3I:361 865712
Ms. Lena Rainbow
Associated Merchandising Corp
1440 Broadway
New York, N. Y. 10018
RE: The tariff classification of a woman's 100% cotton knit tank
top and crop top tacked together, from Korea.
Dear Ms. Rainbow:
In your letter dated August 1, 1991, you requested a
classification ruling.
The submitted samples, style 4521, are two women's tops
tacked together at the shoulder. Both garments are made of 100%
cotton knit fabric. Features of the outer garment include
shoulder straps over 2 inches in width, U neckline in the front
and back, and oversized armholes. The garment reaches the waist.
The inner garment features shoulder straps under 2 inches in
width, and a U neckline in the front and back. It does not reach
the waist. The garments are attached by means of a single row of
stitching at the shoulders. The garments may be easily detached
without damage to either, resulting in two complete and separate
garments.
Your samples are being returned as requested.
The applicable subheading for the outer garment will be
6109.10.0070, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's ...tank tops and similar
garments, knitted or crocheted, of cotton. The rate of duty will
be 21 percent ad valorem.
The applicable subheading for the inner garment will be
6114.20.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's ...other garments, knitted or
crocheted, of cotton, tops. The rate of duty will be 11.5
percent ad valorem.
These garments fall within textile category designation
339. Based upon international textile trade agreements, products
of Korea are subject to quota restraints and visa requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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