CLA-2-61:R:N5:354 815951

Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco CA 94105

RE: The tariff classification of women's cotton Underwear from Israel or Greece.

Dear Ms. Covey:

In your letter dated October 9, 1995, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 137119, is a woman's finely rib knit 100% cotton undershirt. The garment features long sleeves with capped cuffs, a round neckline and a hemmed bottom.

Style 137120, is a woman's finely rib knit 100% cotton athletic type undershirt. The garment is sleeveless with ribknit capping around the armholes and neckline, and a finished bottom.

The applicable subheading for styles 137119 and 137120, will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women's or girls': underwear. The rate of duty will be 20.6 percent ad valorem.

The garments imported from Israel will be free of duty, in compliance with all applicable rules and regulations.

This ruling is being issued under the provisions of Section 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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division