The tariff classification of a men’s knit garment from Guyana.

N044837 December 19, 2008 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Nikki Adams Russell Corporation One Fruit of the Loom Drive Bowling Green, KY 42103 RE: The tariff classification of a men’s knit garment from Guyana. Dear Ms. Adams: In your letter dated November 10, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 55645MK is a men’s garment that is similar to a tank top. Style 55645MK is constructed from 100% nylon, finely knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless with oversized armholes; shoulder straps that measure two and one quarter inches in width; a low, U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; a heal seal logo on the upper right front panel; and a straight, hemmed bottom. The garment will be imported in sizes M - XXL. Because the shoulder straps measure more than two inches in width but not more than three inches in width, the garment is considered similar to a tank top. Consequently, the applicable subheading for Style 55645MK 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 other textile materials: of man-made fibers: men’s or boy’s: other. The rate of duty is 32% ad valorem. Style 55645MK falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division