The tariff classification of a girl’s tank top and a woman top from Honduras.

NY G84178 December 12, 2000 CLA-2-61:RR:NC:WA:361 G84178 CATEGORY: Classification TARIFF NO.: 6109.90.1070; 6114.20.0010 Ms. Ramy Reyes International Freight Forwarders 7330 N.W. 66th Street Miami, FL 33166-3009 RE: The tariff classification of a girl’s tank top and a woman top from Honduras. Dear Ms. Reyes: In your letter dated October 27, 2000, on behalf of your client Ganis Brothers, you requested a tariff classification ruling. The submitted samples are described as follows: Style #913 – a woman’s top constructed from 60% cotton, 40% polyester knit fabric. The garment is sleeveless, and features an elasticized neckline, and shoulder straps measuring approximately ¼ inch in width. The top does not reach the waist. Style #17140 – a girl’s tank top constructed from 50% cotton, and 50% polyester knit fabric. The garment is sleeveless, extends below the waistline, and features an elasticized neckline, shoulder straps measuring approximately ¼ inch in width, and a hemmed bottom. You have indicated in your letter that Style #17140 is a blend of 50% cotton/50% polyester knit fabric. Garments which are claimed to be constructed from such a blend maybe subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.  The applicable subheading for the woman’s Top, Style #913, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 11.1% ad valorem. Style #913 falls within textile category designation 339. Based upon international textile trade agreements products of Honduras are not subject to quota restraints or visa requirements. The rate of duty in effect beginning January, 200l, will be 11% ad valorem. The applicable subheading for the girl’s tank top, Style #17140, will be 6109.90.1070, 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, women’s or girls’, tank tops and singlets, girls’. The rate of duty will be 32.8% ad valorem. Style #17140 falls within textile category designation 639. Based upon international textile trade agreements products of Honduras are not subject to quota restraints or visa requirements. The rate of duty in effect beginning January, 200l, will be 32.6% ad valorem 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 at the Customs Web Site at WWW.CUSTOMS.GOV. 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 Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division