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NY L88901

December 14, 2005

CLA-2-62:RR:NC:N3:361 L88901


TARIFF NO.: 6109.90.1065

Mr. Patrick Pascarella, President
Sea Air & Land Logistics
57 Doxbury Lane
Suffern, NY 10901

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

Dear Mr. Pascarella:

In your letter dated November 18, 2005, received by our office on November 29, 2005, you requested a tariff classification ruling on behalf of Presidio International, Inc. The submitted sample will be returned to you as requested.

The submitted item, style W5M538 is a tank top made from three different fabrics. The front is constructed from 96 percent rayon, four-percent spandex knit fabric; the back is constructed from 100 percent cotton knit fabric; and the shoulder straps are constructed from 100 percent silk woven fabric. The tank top has ½ inch shoulder straps, a U shaped neckline in front and back, and a plain, hemmed bottom. The shoulder straps are decorated with metal beads, and the same fabric and beading used for the shoulder straps forms a decorative edge to the front and back necklines.

As noted above, the garment is made up of different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the fabric of the front panel provides the essential character, therefore, the garment is considered to be of man-made fibers.

The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank topsknitted or crocheted: Of man-made fibers: Women’s. The rate of duty will be 32 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The tank top falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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