CLA-2-61:S:N:N3-I:356 878654

Ms. Patricia Farrell
Export-Import Services, Inc.
900 Route 9
Woodbridge, New Jersey 07095-1003

RE: The tariff classification of a boys' knit tank top from Hong Kong.

Dear Ms. Farrell:

In your letter dated September 23, 1992, you requested a tariff classification ruling on behalf of USA Classic Inc., Everlast Division. As requested, your sample will be returned.

Style ES293-8471 is a boys' knit tank top featuring a low, rounded front neckline; a rear neckline which reaches below the nape of the neck; shoulder straps which measure one and one half inches in width at the shoulder seam; oversized armholes; and a hemmed bottom. The neckline and armholes are finished with one-half inch wide self-fabric capping.

The front panel of the garment is constructed from 100 percent cotton, finely knit jersey fabric and comprises approximately 55 percent of the visible surface area of the garment. The back panel is constructed from 100 percent nylon, dropped stitch mesh fabric and comprises approximately 45 percent of the visible surface area of the garment.

The applicable subheading for Style ES293-8471 will be 6109.10.0023, 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 singlets: boy's. The duty rate will be 21% ad valorem.

This garment falls within textile category designation 338. 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 doc- uments 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