The tariff classification of a woman’s tank top from Guatemala.

NY I86287 October 18, 2002 CLA-2-61:RR:NC:WA:361 NY I86287 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s tank top from Guatemala. Dear Ms. Disher: In your letter dated September 19, 2002, you requested a tariff classification ruling. The submitted sample, Style #SL-17, is a woman’s tank top constructed from either 100% cotton or 90% cotton, 10% polyester jersey knit fabric. The garment extends below the waist and features a modified U-shape neckline that falls below the nape of the neck, shoulder straps measuring approximately 1/2 inch in width at the shoulder seams, and a hemmed bottom. You state that the garment will also be imported under Style #SL16. We are returning your sample as you requested. The applicable subheading for Styles SL-16 and SL-17 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s tank tops and similar garments, knitted or crocheted, women’s, tank tops, women’s. The rate of duty will be 17.4% ad valorem. Styles SL-16 and SL-17 fall within textile category designation 339. Based upon international textile trade agreements this category, from Guatemala is not subject to quota restraints or visa requirements. 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 also 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 National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division