The tariff classification of women's knitted tank top from Taiwan

PD D86271 January 8, 1999 CLA-2-61:CLT:I29 D86271 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of women's knitted tank top from Taiwan Dear Ms. Dairo In your letter dated December 28, 1998, you requested a tariff classification ruling. As requested, your sample will be returned. StyleNo. 92411 is a woman's 88% rayon, 10% nylon, 2% spandex 2 x 2 rib knitted pullover garment featuring a square neckline in front and back that drops below the nape. There is a contrast tipping at the front and back neckline. The garment is sleeveless with formed armholes with 3/8-inch jersey tubular shoulder straps. The garment is straight cut and reaches the vicinity of the waist. There is no opening at the neck, no pockets, and has a self-start bottom. It measures 12 stitches per 2 cm in the horizontal and vertical direction. The applicable subheading for style number 92411 is 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers. The rate of duty will be 33.2%. The tank top falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan 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, John J. Quealy Port Director Charlotte ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ COMMENT1