CLA-2-61:S:S:N:I03:JS D88670

TARIFF NO: 6109.90.1540; 6110.20.2075; 6110.30.1540

Ms. Karen Kim
K & M Express Co., Inc.
7 Dey Street
New York, New York

Re: The classification of garments from Korea.

Dear Ms. Kim: In your letter of February 24, 1999, you requested a tariff classification ruling on behalf of H.W.I. International. Samples of styles 28636, 28638, and 28652 were submitted for classification.

Style 28636 is composed of 72% wool / 28% polyester knit fabric. The garment extends from the shoulders to the area of the waist. It is close fitting and has long sleeves. The applicable subheading for the garment is 6109.90.1540, Harmonized Tariff Schedule of the United States, which provides for women?s wool knit T-shirts and similar garments with long sleeves. The rate of duty is 5.8%. The garment falls into textile category 438.

Style 2838 is composed of 45% cotton / 43% wool / 12% polyester knit fabric. The garment extends from the shoulders to the area of the waist. It features a hood, a full frontal opening with a five button closure, long sleeves and two patch pockets on the front. The applicable subheading for the garment is 6110.20.2075, Harmonized Tariff Schedule of the United States, which provides for women?s cotton knit cardigans. The rate of duty is 18.6%. The garment falls into textile category 339.

Style 28652 is composed of 54% acrylic / 24% wool / 17% nylon / 5% spandex. The garment extends from the shoulders to the area of the waist. It is sleeveless and features a full frontal opening with a seven snap closure. The applicable subheading for this garment is 6110.30.1540, Harmonized tariff schedule of the United States, which provides for women?s knit vests of man made fibers containing more than 23% by weight of wool. The rate of duty is 17%. The garment falls into textile category 459. Your samples are being returned to you.

As products of Korea, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting.

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, 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 should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

David Ballard
Port Director
Champlain, N.Y.