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NY J84041




June 11, 2003

CLA-2-61:RR:NC:TA:N3:356 J84041

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1013; 6109.90.1025; 6110.30.3050

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of men’s and boys’ knit garments from China and Taiwan.

Dear Ms. Scott:

In your letter dated May 8, 2003, you requested a tariff classification ruling on behalf of High Five Sportswear, Inc. As requested, your samples will be returned.

The “Mini Mesh Reversible Tank Top” is a reversible tank top in men’s and boys’ (Youth) sizes. The garment is constructed from two free hanging layers that are joined at the neckline and armhole openings. The layers are of 100 percent polyester, finely knit mesh fabric and are tacked together at the lower portion of the side seams. The garment has oversized armholes; a low round front neckline; a rear neckline that falls below the nape of the neck; and a straight bottom finished with overlock stitching. The shoulder straps of both the men’s and the boys’ samples measure less than 2 inches in width.

The “Heavyweight Tricot Mesh Reversible Tank Top” is a men’s reversible garment that is constructed from two free hanging layers that are joined at the neckline and armhole openings. The layers are of 100 percent polyester, finely knit mesh fabric and are tacked together at the lower portion of the side seams. The garment has a V-neckline; oversized armholes; shoulders that measure four inches in width; a woven fabric label on the lower front panel of one side of the garment and an embroidered logo on other side of the garment. The bottom of each layer is hemmed.

We are unable to classify the women’s styles of these garments without a sample in size Medium, if possible.

The applicable subheading for the men’s sizes of the “Mini Mesh Reversible Tank Top” will be 6109.90.1013, 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: tank tops and singlets: men’s. The rate of duty will be 32.2 per cent ad valorem.

The applicable subheading for the boys’ sizes of the “Mini Mesh Reversible 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 man-made fibers: tank tops and singlets: boys’. The rate of duty will be 32.2 per cent ad valorem.

The applicable subheading for the men’s “Heavyweight Tricot Mesh Reversible Tank Top” will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty will be 32.2 per cent ad valorem.

The submitted garments fall within textile category designation 638. Based upon international textile trade agreements, products of China and Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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