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April 14, 1999

CLA-2-61:RR:NC:WA:361 D89467


TARIFF NO.: 6109.90.1090

Ms. Stacy Bauman, Import Manager - NJ Office American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a garment similar to a woman’s knit tank top from Taiwan.

Dear Ms. Bauman:

In your letter dated December 11, 1998, with additional information provided on March 17, 1999, you requested a classification ruling for a woman’s knit garment, on behalf of the Dress Barn. The sample is being returned, as you requested.

The submitted garment, style 1057 is constructed from 65% polyester, 35% spandex knit fabric. The garment, which extends from the shoulders past the waist, has a rounded neckline in front and back; a one button opening with left over right closure in front; shoulder straps that measure just over two inches; and a hemmed bottom

Notwithstanding the direction of the closure, the garment is cut for a woman, in accordance with chapter 61, note 9. Therefore, the garment will be classified as “women’s.”

The applicable subheading for style 1057 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops...and similar garments...knitted or crocheted...of man-made fibers...women’s or girls...other. The rate of duty will be 33 percent ad valorem.

Style 1057 falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

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 Part 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.


Robert B. Swierupski

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