The tariff classification of a woman’s tank top, from Israel.

NY I89339 January 15, 2003 CLA-2-61:RR:NC:WA:361 I89339 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Graciela DeAlcon Wal*Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of a woman’s tank top, from Israel. Dear Ms. DeAlcon: In your letter dated December 16, 2002, you requested a tariff classification ruling. The submitted sample, Style #AW230836, is a woman’s modified racer back tank top constructed from 96% nylon, 4% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a u-shaped neckline in front, a modified u-shaped neckline in back, straps measuring approximately 1¾" in width at the top of the shoulder, and a wide tubular bottom. We are returning your sample as you requested. The applicable subheading for Style #AW230836 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 general rate of duty will be 32.2% ad valorem. Items classified under subheading 6109.90.1065, HTS, which are products of Israel are entitled to duty-free treatment under the Israel Free Trade are Implementation Act of 1985 upon compliance with all application regulations. Style #AW230836, falls within textile category designation 639. Based upon international textile trade agreements this category, from Israel is not subject to quota restraints or 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 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 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 Specialist Division