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NY N003091

December 8, 2006



TARIFF NO.: 6109.90.1090

Mr. Roy Ian Delbyck
Law Offices of Roy Ian Delbyck
186 Corte Madera Avenue
Mill Valley, CA 94941

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

Dear Mr. Delbyck:

In your letter dated November 6, 2006, on behalf of your client Vier-Star, Inc., you requested a tariff classification ruling.

The submitted sample, Style #S/N G24218, is a woman’s upper body garment, similar to a tank top constructed from 63% rayon, and 37% nylon knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline in front and back, shoulder straps measuring approximately 1½" wide at the top of the shoulder, a left side opening at the bottom with a three-button closure, and a tubular knit bottom.

We are returning your sample as you requested.

Although you have suggested that the garment be classified as a pullover in heading 6110, it is more specifically classified in heading 6109 as a garment similar to a tank top, based on the terms of the heading.

You have also suggested that Style S/N G24218 be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because Style S/N G24218 is classified in heading 6109, the statistical note does not apply.

The applicable subheading for the upper body garment, Style S/N G24218 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty will be 32% 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 upper body garment, Style S/N falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 DeGaetano at 646-733-3052.


Robert B. Swierupski
National Commodity

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