The tariff classification of Boys' Polyester Knit Mesh Tank Top from Korea

PD D80076 July 15, 1998 CLA-2-61:PD:TC:MEF:G28 D80076 CATEGORY: Classification TARIFF NO.: 6109.90.1025 Ms. Judy Piccirillo Toys "R" Us Traffic Department 461 From Road Paramus, New Jersey 07628 RE: The tariff classification of Boys' Polyester Knit Mesh Tank Top from Korea Dear Ms. Piccirillo: In your letter dated July 7, 1998, you requested a tariff classification ruling. The sample provided is a Boys' 100% Polyester Mesh Knit Tank Top. The sleeveless garment features a decorative striped band sewn over each side seam, and a straight hemmed bottom. The Tank Top will be imported under the following style numbers and sizes: Style 21-12202T9 (Sizes 2T-4T); Style Number 40-12202B9 (Sizes 4-7X); and Style Number 41-12202A9 (Sizes 8-16). The applicable subheading for the Boys' Polyester Mesh Tank Top 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 other textile materials: Of man-made fibers: Men's or boys': Tank tops and singlets: Boys'. The rate of duty will be 33.2%. The Boys' Tank Top falls within textile category designation 638. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa. 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. 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 inspection 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Carole E. Graves Port Director, Port of Baltimore