The tariff classification of woman's knit shorts and top, similar to a tank top, from Hong Kong.

NY B84640 May 28, 1997 CLA-2-61:RR:NC:WA:361 B84640 CATEGORY: Classification TARIFF NO.: 6104.62.2030; 6109.10.0070 Ms. Lidia DeSantos Sourcing Manager Ithaca Industries, Inc. 156 W. 56th Street, 17th Floor New York, NY 10019 RE: The tariff classification of woman's knit shorts and top, similar to a tank top, from Hong Kong. Dear Ms. DeSantos: In your letter dated April 14, 1997, you requested a classification ruling for two women's knit garments. The samples are being returned, as you requested. Style 5456 is a pair of women's shorts constructed from 95% cotton, 5% spandex knit fabric. The shorts feature a 1 inch elasticized waistband, and abbreviated leg coverage. Style 5436 is similar to a woman's tank top constructed from 100% cotton knit fabric. The garment features a U shaped neckline in front and back, shoulder straps measuring 2.25 inches at the top, 1/4 inch capping around the neck and arm openings, overlock stitching in contrasting colors connecting the three front panels, and a plain, hemmed bottom. The garment extends past the waist. The applicable subheading for style 5456 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts, of cotton. The rate of duty will be 16.2 percent ad valorem. The applicable subheading for style 5436 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops and similar garments, of cotton, women's. The rate of duty will be 19.6 percent ad valorem. Style 5456 falls within textile category designation 348; style 5436 falls within textile category 339. Based upon international textile trade agreements, products of Hong Kong 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 212-466-5540. Sincerely, Paul K. Schwartz Chief, Apparel Branch National Commodity Specialist Division