CLA-2-61:RR:NC:WA:361 D86889
Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of four women's knit garments from Korea, the Philippines or Israel.
Dear Ms. Baron:
In your letter dated January 15, 1999, you requested a tariff classification ruling for four women’s garments on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. The samples are being returned, as you requested.
Style 446004 is described as a boy-leg brief constructed from 65% cotton, 35% polyester pointelle knit fabric. The garment has a 1/2 inch elasticized waistband and leg openings that are finished with a one-inch rib knit band.
Style 462004 is a top constructed from 65% cotton, 35% polyester pointelle knit fabric. The top has 1/4 inch shoulder straps, one-inch side slits, and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam.
Style 462003 is a pullover constructed from 65% cotton, 35% polyester pointelle knit fabric with more than nine stitches per two centimeters in the horizontal direction. The pullover has a rib knit V-shaped neckline, short sleeves, one-inch side slits, and a hemmed bottom.
Style 462009 is a pullover constructed from 95% cotton, 5% spandex embroidered knit fabric. The pullover has an elasticized peasant styled neckline, short sleeves, a gathered bodice, and a hemmed bottom.
Although you have stated that these garments are underwear, we believe that they will not be principally used as such in the United States.
The applicable subheading for style 446004 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton, women’s or girls’. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for style 462004 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton, tops, women’s or girls’. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for styles 462003 and 462009 will be 6110.20.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...and similar articles, knitted, of cotton, women’s or girls’. The rate of duty will be 18.6 percent ad valorem.
Styles 462004, 462003 and 462009 fall within textile category designation 339; style 446004 falls within textile category designation 359. Based upon international textile trade agreements, garments imported from Korea and the Philippines are subject to a visa requirement and 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 Part 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.
If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division