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NY K88259

August 12, 2004
CLA-2-61:RR:NC:WA:361 NY K88259


TARIFF NO.: 6109.90.1065

Ms. Evelyn P. Milling, Customs Compliance Supervisor Kmart Management Corporation
Resource Center
3100 West Big Beaver Road
Troy MI 48084-3163

RE: The tariff classification of a woman’s tank top from Honduras.

Dear Ms. Milling:

In your letter dated July 21, 2004, you requested a classification ruling for a woman’s tank top. The submitted sample will be returned, as requested.

Style 86253 is a woman’s tank top constructed from two types of knit fabric. The front is made from 100 percent nylon knit mesh fabric, and the back is made from 95 percent cotton, five-percent spandex rib knit fabric. The tank top has shoulder straps that measure approximately 1 inch in width, and a u-shaped neckline in front and back.

As noted above, the tank top is made up of two different knit fabrics. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this instance, the nylon mesh fabric that forms the entire front of the garment provides the essential character.

The applicable subheading for style 86253 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops, knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 32 percent ad valorem.

The tank top falls within textile category designation 639. Based upon international textile trade agreements products of Honduras are not subject to quota, nor to 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.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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