The tariff classification of a boys' knit reversible tank top fromMalaysia.

NY C89678 July 21, 1998 CLA-2-61:RR:NC:TA:N5:356 C89678 CATEGORY: Classification TARIFF NO.: 6109.90.1025 Ms. Judy Piccirillo Toys "R" Us Traffic Dept. 461 From Road Paramus, NJ 07652 RE: The tariff classification of a boys' knit reversible tank top from Malaysia. Dear Ms. Piccirillo: In your letter, dated June 25, 1998, you requested a tariff classification ruling. As requested, your sample will be returned. Style 41-12211A9 is a boys' reversible tank top constructed from two layers of 100 percent polyester, finely knit mesh fabric. The garment features a low round, front neckline; a rear neckline which falls below the nape of the neck; oversized armholes; one and one-half inch wide shoulder straps; and a hemmed bottom. You state that the tank top will be imported in sizes 8-16. The applicable subheading for Style 41-12211A9 will be 6109.90.1025, 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: mens' or boys': tank tops and singlets: boys'. The duty rate will be 33.2 percent ad valorem. Style 41-12211A9 falls within textile category designation 638. Based upon international textile trade agreements, products of Malaysia are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for in spection at your local Customs office. 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 provided with 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 212-466-5877. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division