CLA-2-61:RR:NC:3:TA:358 C89677

Ms. Judy Piccirillo

Toys "R" Us Traffic Department

461 From Road

Paramus, NJ 07652

RE: The tariff classification of a boy's tank top from Indonesia.

Dear Ms. Piccirillo:

In your letter dated June 25, 1998, you requested a classification ruling.

Your submitted sample, style 40-12211B9 is an boy's 100% polyester mesh knit tank top. The garment is reversible and features a scoop neckline, oversized armholes, shoulder straps that measure 1 1/4 inches wide at the shoulder and a hemmed bottom. The garment will be imported in boy's sizes 4-7X.

The applicable subheading for style 40-12211B9, 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 man-made fibers: men's or boys': tank tops and singlets: boys'. The duty rate will be 33.2 percent ad valorem.

Style 40-12211B9 falls within textile category designation 638. Based upon international textile trade agreements products of Indonesia 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-

466-5865.

Sincerely,

Robert B. Swierupski

Director
National Commodity

Specialist Division