The tariff classification of a woman’s knit garment, similar to a T-shirt, from Taiwan.

NY J89749 November 14, 2003 CLA-2-61:RR:NC:WA:361 NY J89749 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit garment, similar to a T-shirt, from Taiwan. Dear Mr. Nagel: In your letter dated October 13, 2003, you requested a classification ruling for a woman’s garment, similar to a T-shirt. The submitted sample, Style #CE3061, is a woman’s garment, similar to a T-shirt, constructed from lightweight 92% polyester, 8% spandex knit fabric. The garment features crew neckline, long sleeves, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for Style CE3061 will be 6109.90.1090 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls, other. The rate of duty will be 32.2% ad valorem. StyleCE3061 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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