The tariff classification of a reversible knit tank top from Mexico.

NY H81829 July 26, 2001 CLA-2-61:RR:NC:TA:N3:356 H81829 CATEGORY: Classification TARIFF NO.: 6109.90.1013; 6109.90.1025 Ms. Carol Mossa Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of a reversible knit tank top from Mexico. Dear Ms. Mossa: In your letter dated June 7, 2001, you requested a tariff classification ruling. As requested, your sample will be returned. Style 150 is a men’s reversible tank top constructed from two layers of 100 percent nylon, finely knit mesh fabric. The two layers of fabric are permanently sewn together at the front and rear necklines and at the armholes. Style 150 features oversized armholes; shoulder straps that measure one and one-half 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 You state that you will import the same garment in Youth sizes S(6-8), M(10-12), L(14-16), and XL(18-20) as Style 151. The applicable subheading for Style 150 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 other textile materials: of man-made fibers: men’s or boys’: tank tops and singlets: men’s. The duty rate will be 32.6 percent ad valorem. The applicable subheading for Style 151 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 other textile materials: of man-made fibers: men’s or boys’: tank tops and singlets: boys’. The duty rate will be 32.6 percent ad valorem. Styles 150 and 151 fall within textile category designation 638. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 listed 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division