The tariff classification of a woman’s garment, similar to a tank top, from Canada.

NY I87256 November 6, 2002 CLA-2-61:RR:NC:WA:361 I87256 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s garment, similar to a tank top, from Canada. Dear Ms. Shibish: In your letter dated October 8, 2002, you requested a tariff classification ruling. The submitted sample, Style #129, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 50% cotton, 50% polyester knit fabric. The garment features a U-shaped neckline, shoulder straps measuring approximately 2 ¾" in width at the shoulder seams, three heat transferred designs at the chest area, oversized armholes, and a hemmed bottom. You have indicated in your letter that the fabric is a blend of 50% cotton and 50% polyester. Garments which are claimed to be constructed from such a blend, are 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. We are returning your sample as you requested. The applicable subheading for Style 129 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. The rate of duty will be 17.4% ad valorem. Style #129 falls within textile category designation 339. Based upon international textile trade agreements this category, from Canada is presently 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