The tariff classification of a woman's knit tank top from the Philippines.

NY D85018 December 24, 1998 CLA-2-61:RR:NC:WA:361 D85018 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. John Imbrogulio, Import Specialist Nordstrom Inc. 1321 Second Avenue Seattle, WA 98102 RE: The tariff classification of a woman's knit tank top from the Philippines. Dear Mr. Imbrogulio: In your letter dated November 25, 1998, you requested a classification ruling for a woman's knit tank top, style D9710. The sample is being returned, as you requested. Style D9710 is a woman's knit tank top constructed from 83% nylon, 10% spandex, and 7% polyester patterned knit fabric. The tank top features 1/4 inch shoulder straps, a u-shaped neckline in front and back, and a hemmed bottom. The front neckline is decorated with a satin bow at the center, and a row of embroidered flowers at the upper edge. Although you have indicated that this garment will be sold in the daywear section of the lingerie department, along side bras, bikini underwear, and thongs in the same fabric, the tank top is not considered underwear. The applicable subheading for the blouse will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops... of man-made fibers...women's. The rate of duty will be 33.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be 33 percent ad valorem. The blouse falls within textile category designation 639. Based upon international textile trade agreements, products of the Philippines are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division