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NY E86366

September 13, 1999

CLA-2-61:EPI25 E86366


TARIFF NO.: 6109.10.0060

William A. Vollmerhausen
Customs Compliance
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of two women’s knit tank tops from China.

Dear Mr. Vollmerhausen:

In your letter dated August 19, 1999, you requested a tariff classification ruling.

The garments, Styles 1700 and 1701, are women’s knit tank tops constructed from 94% cotton, 4% nylon and 2% spandex knit fabric having more than 9 stitches per 2 centimeters in the horizontal direction. The two styles are sleeveless garments that fall below the waist and feature oversized armholes, straps under 2 inches in width and a straight hemmed bottom. The neck and sleeves are finished with a rib knit capping. Style 1700 is striped and features a neckline that is V shaped in the front and straight cut across the back at the middle of the shoulder blades. Style 1701 features a neckline that is U shaped in the front and straight cut across the back at the middle of the shoulder blades.

The applicable subheading for the tank tops will be 6109.10.0060, 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’. The rate of duty will be 18.8 percent ad valorem.

The tank tops falls within textile category designation 339. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 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.


Eugene P. Kerven
Service Port Director

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