CLA-2-61:S:N:N3I:361 856131

Robert Stack
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York N.Y. 10004

RE: The tariff classification of two women's knit garments similar to T-shirts from Israel.

Dear Mr. Stack:

In your letter dated September 10, 1990 on behalf of Women's Specialty Retailing Group, Division of U.S. Shoe Corp., you requested a classification ruling.

The submitted samples, style numbers 00177 and 00012, are two women's knit garments constructed from a lightweight 100% cotton fabric. Style number 00177 features a crew neckline, shoulder pads, short hemmed sleeves, a hemmed bottom and a patch pocket, with embroidery and printing, at the left breast area. Style number 00012 features a tight fitting boat neckline, shoulder pads, short hemmed sleeves and a hemmed bottom.

The samples are being returned as you requested.

The applicable subheading for style numbers 00177 and 00012 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit T-shirts, tank tops and similar garments of cotton. The rate of duty will be 21 percent ad valorem.

Goods classifiable under subheading 6109.10.0070 HTS, which are products of Israel, are entitled to duty free treatment under the United States Israel Free Trade Agreement upon compliance with all the applicable regulations.

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