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NY M80669




March 23, 2006

CLA-2-61:RR:NC:TA:361 M80669

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1090

Mr. Gilbert Davret
Beyond Inc.
241 West 37th Street
New York, New York 10018

RE: The tariff classification of two women’s knit garments similar to a tank top from China.

Dear Mr. Davret:

In your letter dated February 24, 2006, you requested a classification ruling.

Style 06517 is a woman’s upper body garment, similar to a tank top, constructed from a 63% rayon 37% nylon knitted fabric. The garment is sleeveless, extends below the waistline and features a square front neckline and a V-shaped rear neckline, shoulder straps measuring approximately 2-3/4 inches at the top of the shoulder, and a self-start bottom.

Style 6623K is a woman’s upper body garment, similar to a tank top, constructed from a 90% rayon 10% nylon knitted fabric. The garment is sleeveless, extends below the waistline and features V-shaped front and rear necklines, shoulder straps measuring approximately 2-1/4 inches at the top of the shoulder, and a self-start bottom.

You have suggested that both styles be considered knit to shape and exempt from quota in accordance with Chapter 61, statistical note 6. That note states, in pertinent part: For the purposes of statistical reporting under heading 6110, the term "knit to shape" means Thus, in order to meet the requirements of the statistical note, garments must first be classified in heading 6110. Because the garments are classified in heading 6109, the exemption for a non-quota item that you suggested is not applicable.

The applicable subheading for both styles will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), 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’, other. The rate of duty will be 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both styles fall within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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,

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