CLA-2-61:RR:NC:3:TA:355 C80579

Mr. Thomas Caldecot Chubb, III
Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, GA 30308

RE: The tariff classification of swimwear from Taiwan.

Dear Mr. Chubb:

In your letter dated October 9, 1997, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 4155 is a knitted women's swim bottom. It is made of knitted fabric of 54% cotton, 36% polyester and 10% spandex. The garment has a fully elasticized waistband, hi-cut leg opening, an internal front liner and a shirt sewn onto the waistband.

You state the garment will be imported in a mix and match swimwear group, the tops and bottoms will be packaged separately and that you anticipate that they will be imported in the same shipment in approximately equal numbers.

The applicable subheading for style 4155 (imported with approximately the same number of coordinating tops), will be 6112.49.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, knitted or crocheted; women's or girls' swimwear: of other textile materials, of cotton. The duty rate will be 13.8 percent ad valorem.

Style 4155 falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Gerard Shea at 212-466-5878.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division