CLA-2-61:RR:NC:WA:N5:356 A84897

Mr. Steve Kenger
Prestige Global Co., PTE. LTD.
1350 Broadway Suite 1505
New York NY 10018

RE: The tariff classification of a men's knit garment from the Philippines. Dear Mr. Kenger: In your letter dated June 18, 1996, you requested a tariff classification ruling on behalf of Bill's Dollar Stores. Style 97001 is a man's sleeveless garment which is constructed from 100 percent cotton, finely knit jersey fabric. The garment is loose fitting and features two and three quarter inch wide shoulder straps; oversized armholes; a low rounded front neckline; a rear neckline which reaches below the nape of the neck; and a hemmed bottom. As requested, your sample will be returned. The applicable subheading for Style 97001 will be 6109.10.0027, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops and simi- lar garments, knitted or crocheted: of cotton: men's or boys': other: other: other. The duty rate will be 20.1 percent ad valorem. Style 97001 falls within textile category designation 338. Based upon international textile trade agreements, products of the Philippines are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the sub- ject 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division