CLA-2-61:RR:NC:3:WA:355 D84206

Ms. Ludene Murphy
Gap, Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of swimwear from Taiwan.

Dear Ms. Murphy:

In your letter dated October 27, 1998, you requested a classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 427038, is a women's two piece swimsuit of knitted fabric of 80% nylon and 20% spandex. The top features a capping on the rounded neckline, armholes and back with the capping forming shoulder straps, it has a built in bra lining and falls just above the waist. The bottom features capping around the leg openings and waist, hi-cut leg openings and a sewn in front liner. The applicable subheading for style 427038 , will be 6112.41.0010, 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 synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber threads: women's. The duty rate will be 25.9 percent ad valorem.

Style 427038 falls within textile category designation 659. 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