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

NY J80069 February 13, 2003 CLA-2-61:RR:NC:WA:361 J80069 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Joseph J. Mazzola Mothers Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman’s tank top from Pakistan. Dear Mr. Mazzola In your letter dated January 13, 2003, you requested a tariff classification ruling. The submitted sample, Style #98113 is a woman’s tank top constructed from 100% cotton rib knit fabric. The garment is sleeveless, extends below the waistline and features a +U-shaped neckline in front, a modified U-neckline in back, shoulder straps measuring approximately 2" in width at the top of the shoulder, and a hemmed bottom. Although you have suggested that the garment be classified as a pullover in heading 6110, it is more specifically classified in heading 6109 as a Tank Top, based on the terms of the heading. We are returning your sample as you requested. The applicable subheading for the Tank Top, Style 98113 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops and similar garments, knitted or crocheted: Of cotton: women’s. The duty rate will be 17% ad valorem. The Tank Top, Style 98113 falls within textile category designation 339. Based upon international textile trade agreements this category from Pakistan is subject to quota restraints and 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