The tariff classification of a "Bust Out T-Shirt" from Taiwan

NY 813276 August 31, 1995 CLA-2-61:S:N:N5:353 813276 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. J.R. Braun Alpha International Airport Industrial Office Park 145 Ave. & Hook Creek Blvd. Valley Stream, N.Y. 11581 RE: The tariff classification of a "Bust Out T-Shirt" from Taiwan Dear Mr. Braun: In your letter dated August 7, 1995 you requested a classification ruling on behalf of your client Spencer Gifts, Inc. A sample was submitted for examination and will be returned per your request. The submitted sample is described as a "Bust Out T-Shirt" made out of knit 65% polyester and 35% cotton fabric and features a cut out section in the front of the article within which has been inserted a PVC representation of a bare female bosom. Over the PCV bosom is a lacy strapless halter. It is not considered a T-shirt for Customs purposes but rather a gag or novelty item of apparel, which although will be worn for its novelty effect is still considered wearing apparel. The applicable subheading for the "Bust Out T-Shirt" will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women's or girls". The duty rate will be 16 percent ad valorem. The "Bust Out T-Shirt" falls within textile category designation 659. As a product of Taiwan this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements. 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 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