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NY 860744

March 3, 1991

CLA-2-61:S:N:N3-I:356 860744


TARIFF NO.: 6109.10.0018

Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: The tariff classification of a man's tank top from the People's Republic of China or Hong Kong.

Dear Mr. Wortman:

In your letter dated February 21, 1991, you requested a tariff classification ruling on behalf of Ruby International, Inc.

Style No. 8497 is a man's tank top constructed from 100 percent cotton, finely knit jersey fabric. The sample has a wide, loose fitting body; a low, rounded front neckline; a rear neckline which reaches below the nape of the neck; oversized armholes; shoulder straps which measure one and one half inches in width at the shoulder seam; and a hemmed bottom. The armholes and the neckline are finished with self-fabric capping.

As requested, your sample will be returned.

You stated in your letter that you believe the garment is classifiable as an all white singlet. However, the wide, loose fitting body is not indicative of underwear garments. Consequently, the applicable subheading for the sample will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': other: tank tops and other singlets: men's. The duty rate will be 21 percent ad valorem.

Style No. 8497 falls within textile category designation 338. Based upon international textile trade agreements, products of the People's Republic of China are subject to visa requirements and quota restraints. Products of Hong Kong are subject only to visa requirements.

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 inter- national 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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