CLA-2-61:S:N:N3H:354 875559

Ms. Dotti Hatcher
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of a man's knit singlet from Hong Kong and Israel.

Dear Ms. Hatcher:

In your letter dated June 16, 1992, on behalf of Banana Republic, you requested a classification ruling. As requested, sample will be returned to you.

Your submitted sample, style 716601 is a man's white 100% cotton rib- knit sleeveless undershirt. This style features oversized finished armholes and neck, 1 3/4" shoulder straps and a hemmed bottom.

The applicable subheading for style 716601 will be 6109.10.0007, 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': underwear: singlets, all white, without pockets, trim or embroidery. The duty rate will be 21 percent ad valorem.

Goods classifiable under subheading 6109.10.0007, HTS, which have originated in the territory of Israel, will be entitled to a free rate of duty under the Israeli Free Trade Agreement upon compliance with all applicable regulations. Style 716601 falls within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject 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 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 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport