The tariff classification of a woman’s reversible knit garment similar to a tank top, from Taiwan.

NY J82936 April 25, 2003 CLA-2-61:RR:NC:WA:361 J82936 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Anna Lynn Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of a woman’s reversible knit garment similar to a tank top, from Taiwan. Dear Ms. Lynn: In your letter dated March 27, 2003, you requested a tariff classification ruling. The submitted sample, Style #138, is a woman’s reversible upper body garment, similar to a tank top constructed from 100% polyester mesh knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline in front and back, shoulder straps measuring approximately 2¼" at the top of the shoulder, and overlock stitching finishing the bottom. We are returning your sample as you requested. The applicable subheading for Style #138 will be 6109.90.1090, 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’, other. The rate of duty will be 32.2% ad valorem. Style #138 falls within textile category designation 639. Based upon international textile trade agreements this category, from Taiwan is subject to quota restraints and 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