CLA-2-61:S:N:N3-I:356 860744
Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: The tariff classification of a man's tank top from the
People's Republic of China or Hong Kong.
Dear Mr. Wortman:
In your letter dated February 21, 1991, you requested a
tariff classification ruling on behalf of Ruby International,
Inc.
Style No. 8497 is a man's tank top constructed from 100
percent cotton, finely knit jersey fabric. The sample has a wide,
loose fitting body; a low, rounded front neckline; a rear
neckline which reaches below the nape of the neck; oversized
armholes; shoulder straps which measure one and one half inches
in width at the shoulder seam; and a hemmed bottom. The armholes
and the neckline are finished with self-fabric capping.
As requested, your sample will be returned.
You stated in your letter that you believe the garment is
classifiable as an all white singlet. However, the wide, loose
fitting body is not indicative of underwear garments.
Consequently, the applicable subheading for the sample will be
6109.10.0018, Harmonized Tariff Schedule of the United States
(HTS), which provides for: T-shirts, singlets, tank tops and
similar garments, knitted or crocheted: of cotton: men's or
boys': other: tank tops and other singlets: men's. The duty rate
will be 21 percent ad valorem.
Style No. 8497 falls within textile category designation
338. Based upon international textile trade agreements, products
of the People's Republic of China are subject to visa
requirements and quota restraints. Products of Hong Kong are
subject only to visa requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of inter- national bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have already been filed, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport