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NY K84927





April 30, 2004
CLA-2-61:RR:NC:WA:361 NY K84927

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1065

Ms. Betty Coats
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a woman’s knit tank top from China and Macau.

Dear Ms.Coats:

In your letter dated March 29, 2004, you requested a tariff classification ruling.

The submitted sample, Style #86007 is a woman’s tank top constructed from 85% acrylic, and 15% wool jersey knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in front, shoulder straps measuring approximately 1½” in width, and a ½" rib knit bottom. The garment also has embroidery at the left side. Although the garment has a rib knit bottom, this feature is not a tightening and therefore does not preclude classification in heading 6109.

We are returning your sample as you requested.

The applicable subheading for Style 86007 will be 6109.90.1065, 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, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32% ad valorem.

Style 86007 falls within textile category designation 639. Based upon international textile trade agreements this category from China and Macau is subject to quota restraints and 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 the ruling 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 the ruling, contact National Import Specialist Angela DeGaetano at (646) 733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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