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NY J83039

May 5, 2003

CLA-2-61:RR:NC:TA:N3:356 J83039


TARIFF NO.: 6109.90.1013

Ms. Jennie Feng
Fabtex, Inc.
1980 Wright Avenue
La Verne, CA 91750

RE: The tariff classification of a men’s knit reversible tank top from Taiwan.

Dear Ms. Feng:

In your letter dated April 1, 2003, you requested a tariff classification ruling.

Style JT152 is a men’s reversible tank top. The garment is constructed from two free hanging layers that are securely joined at the neckline and the armholes and tacked at the lower portion of the side seams. Both sides of the garment are of 100 percent nylon, finely knit mesh fabric. The tank top has oversized armholes; shoulder straps that measure one and one half inches in width; a low round front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom.

You state that you believe the proper classification for Style JT152 is either as a shirt in HTS 6105.20.2010 or as a T-shirt in HTS 6109.90.1007. The lack of sleeves and other styling features of this garment preclude classification as T-shirts or shirts.

The applicable subheading for Style JT152 will be 6109.90.1013, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: men’s. The rate of duty will be 32.2 per cent ad valorem.

Style JT152 falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 is available at the Customs Web site at www.customs.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 this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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