The tariff classification of a woman’s garment from Macao.Dear Ms. Monahan:

NY J88476 October 8, 2003 CLA-2-61:RR:NC:WA:361 NY J88476 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Shelly Monahan, Inbound Traffic Supervisor Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s garment from Macao. Dear Ms. Monahan: In your letter dated September 9, 2003, you requested a classification ruling for a woman’s garment. The sample is being returned as you requested. Style J11F24Y is a woman’s upper body garment made up of two separate fabrics. The outer portion, which resembles a T-back tank top, is constructed from 100 percent nylon knit mesh fabric. The inner portion, which resembles a tank top, is constructed from 60 percent polyester, 33 percent cotton, and seven- percent spandex jersey knit fabric. The two garments are permanently attached in the side seams. The overall garment has an appearance similar to a tank top. The applicable subheading for style J11F24Y will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops…and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Other. The duty rate will be 32.2% ad valorem. Style J11F24Y falls within textile category designation 639. Based upon international textile trade agreements, this category, from Macao, is subject to quota and the requirement of a visa. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division