The tariff classification of a woman’s tank top from Korea

PD D83993 November 13, 1998 CLA-2-61:PD:A:TC:I:I27 D83993 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Debbie Carchidi Import Manager Wet Seal/Contempo Casuals 64 Fairbanks Irvine, CA 92718 RE: The tariff classification of a woman’s tank top from Korea Dear Ms. Carchidi: In your letter dated October 22, 1998, you requested a tariff classification ruling on behalf of importer Wet Seal, Inc., located in Foothill Ranch, California (importer no. 33-041594000). The submitted sample, style #WS5464T is a woman’s tank top constructed from 63% rayon and 37% nylon knitted fabric. The fabric of the upper portion of the garment is a jersey knit fabric while the lower portion is a rib knit fabric. Both types of fabric are constructed with greater than nine stitches per two centimeters measured in the horizontal direction. The garment extends past the waist area of the wearer, is sleeveless, has armholes, and includes permanently attached shoulder straps that are less than two inches wide. The tank top features a u-shaped neckline, which has a drop below the nape of the neck, and a straight bottom. The submitted sample will be returned under separate cover. The applicable subheading for the tank top 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 man-made fibers: women’s or girls’: tank tops and singlets: women’s. The rate of duty will be 33.2% ad valorem. The tank top falls within textile category designation 639. Based upon international textile trade agreements, products of Korea are subject to quota and to 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, (Signed by) Jayson P. Ahern Port Director Miami Service Port