CLA-2-61:PD:TC:MEF:G28 D80076
Ms. Judy Piccirillo
Toys "R" Us Traffic Department
461 From Road
Paramus, New Jersey 07628
RE: The tariff classification of Boys' Polyester
Knit Mesh Tank Top from Korea
Dear Ms. Piccirillo:
In your letter dated July 7, 1998, you requested a tariff
classification ruling.
The sample provided is a Boys' 100% Polyester Mesh Knit Tank
Top. The sleeveless garment features a decorative striped band
sewn over each side seam, and a straight hemmed bottom. The Tank
Top will be imported under the following style numbers and sizes:
Style 21-12202T9 (Sizes 2T-4T); Style Number 40-12202B9 (Sizes 4-7X); and Style Number 41-12202A9 (Sizes 8-16).
The applicable subheading for the Boys' Polyester Mesh
Tank Top will be 6109.90.1025, Harmonized Tariff Schedule of the
United States (HTS), 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 boys': Tank tops and
singlets: Boys'. The rate of duty will be 33.2%.
The Boys' Tank Top falls within textile category designation
638. Based upon international textile trade agreements, products
of Korea are subject to quota and the requirement of a visa.
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. Part
categories are the result of international 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 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.
Sincerely,
Carole E. Graves
Port Director,
Port of Baltimore