CLA-2-61:S:N:N3H:354 859817
Mr. Lew Spruance
Ardent Intimates Ltd.
816 Production Place
Newport Beach, CA 92663
RE: The tariff classification of woman's knit wool underwear
from Australia.
Dear Mr. Spruance:
In your letter dated January 10, 1991, you requested a
tariff classification ruling.
You have submitted three samples. The first sample, style
441, (this sample may also be invoiced as style 862) is a woman's
long sleeve finely knit undershirt. This style is described by
you as being made of 70 percent wool and 30 percent nylon fabric
and has an overall diamond pattern knit into the fabric. This
garment also features a 1/2" knit edging on the scooped neck and
a finished bottom hem and sleeve. Style 341, (may also be
invoiced as style 842) is similar to your first style except that
it has short sleeves. Style 241, (may also be invoiced as style
832) is similar to your first style except that it has no
sleeves. The armholes are finished by the same 1/2" knit edging
that finishes the neckline.
The applicable subheading for style 441 (862) will be
6109.90.1530, Harmonized Tariff Schedule of the United States
(HTS), which provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted: of wool, with long
sleeves... women's or girls': underwear. The rate of duty will be
6 percent ad valorem.
The applicable subheading for styles 341 (842) and 241 (832)
will be 6109.90.2030, (HTS), which provides for T-shirts,
singlets, tank tops and similar garments, knitted or crocheted:
of other textile materials: other... women's or girls': other.
The rate of duty will be 17 percent ad valorem.
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