The tariff classification of a girl’s tank top from Korea

PD H87098 January 24, 2002 CLA-2-61: G03 CATEGORY: Classification TARIFF NO.: 6109.10.0065 Elizabeth M. Cantu JC Penney Purchasing Corporation P. O. Box 10001 Plano, TX 75301-0001 RE: The tariff classification of a girl’s tank top from Korea Dear Ms. Cantu: In your letter dated January 3, 2002 you requested a tariff classification ruling. Style #3A02020025R is a tank top made from a fine rib knit pointelle fabric that you state is 100% cotton. This garment is sleeveless with a slanted neckline and uneven shoulder treatment. The narrow right shoulder is formed by a self-fabric strap that also serves to create the armhole while the wider left shoulder is formed by the joining of the front and back body pieces. Self-fabric capping finishes this armhole as well as the front and back necklines. The bottom is hemmed. No size range is shown beyond that of “girls”. The applicable subheading for the tank top will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Tank tops: Girls’. The rate of duty will be 17.4 percent ad valorem. This tank top falls within textile category designation 339. Based upon international textile trade agreements, products of Korea in this category are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should be verified at the time of shipment. 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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (646) 733-3048. Sincerely, Alice M Rigdon Port Director San Francisco