The tariff classification of a men’s knit garment from China or Macau.

NY M82823 June 2, 2006 CLA-2-61:RR:NC:TA:N3:356 M82823 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Irina Parker Dash America Inc./DBA Pearl Izumi 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a men’s knit garment from China or Macau. Dear Ms. Parker: In your letter dated April 28, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1813, “Infinity Singlet”, is a men’s knit garment that is similar to a tank top. The garment is constructed from 100% polyester, finely knit mesh fabric and has oversized armholes, shoulder straps that measure 2 1/4 inches in width, a low round front neckline, a rear neckline that falls below the nape of the neck, contrasting pieced inserts at the rear neckline and at each side, and a straight, hemmed bottom. The applicable subheading for Style 1813 will be 6109.90.1049, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: men’s and boys’: other. The rate of duty will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 1813 falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 indicated 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division