CLA-2-61:S:N:N3H:354 870807

Ms. Dotti Hatcher
The Gap, Inc.
Two Harrison Street
San Francisco, CA 94105

RE: The tariff classification of ladies' knit garments from Brazil, Portugal and Hong Kong.

Dear Ms. Hatcher:

In your letters dated January 9 and 31, 1992, on behalf of Banana Republic, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted sample, style BR 22717, is a pair of panties constructed of 100% cotton knit fabric. The panties feature an elasticized waist, hi-cut elasticized leg openings and a cotton lined crotch.

The submitted sample, style BR 25920, is a tank top constructed of 100% cotton knit fabric. The tank top features a vee neck in the front, a scoop neck in back and 1 1/2 inch shoulder straps. The garment extends past the waist.

The applicable subheading for style BR 22717 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties,... knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for style BR 25920 will be 6109.10.0060, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': other: tank tops: women's. The duty rate will be 21 percent ad valorem.

Style BR 22717 falls within textile category designation 352. Based upon international textile trade agreements, products of Brazil and Hong Kong are subject to visa requirements. Products of Brazil are also subject to quota restraints.

Style BR 25920 falls within textile category designation 339. Based upon international textile trade agreements, products of Brazil and Hong Kong are subject to visa requirements. Products of Brazil are also subject to quota restraints.

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