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NY K84649




April 28, 2004

CLA-2-61:RR:NC:TA:N3:356 K84649

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1013; 6109.90.1025

Ms. Anna Lynn
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939

RE: The tariff classification of a men’s and boys’ reversible knit tank top from Mauritius.

Dear Ms. Lynn:

In your letter dated March 29, 2004, you requested a tariff classification ruling. As requested, the sample will be returned.

Style 136 is a men’s reversible tank top that has oversized armholes; shoulder straps that measure 2 inches in width; 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 garment is constructed from two free hanging layers that are securely joined at the neckline and the armholes and tacked at the bottom of the side seams. Both sides of the garment are of 100 percent polyester, finely knit mesh fabric. You state that these garments will be imported in men’s sizes Small through 3XL. The same garment will be imported in boys’ (youth) sizes Small, Medium and Large as Style 137.

The applicable subheading for Style 136 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 per cent ad valorem.

The applicable subheading for Style 137 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 per cent ad valorem.

Styles 136 and 137 fall within textile category designation 638. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements.

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

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