The tariff classification of a girls’ tank top and panty from Hong Kong

NY J80575 February 13, 2003 CLA-2-61:RR:NC:TAB:354 J80575 CATEGORY: Classification TARIFF NO.: 6108.21.0020; 6109.10.0065 Ms. Kara Fingard MOKSHA Worldwide Inc. 361 Park Avenue Glencoe, IL 60022 RE: The tariff classification of a girls’ tank top and panty from Hong Kong Dear Ms. Fingard: In your letter dated March 3, 2003, you requested a classification ruling. Our office received two samples. Style 9801 consists of a tank style top made from 100% cotton knit fabric. The garment features elasticized edging at the neckline and armholes, side seams and a hemmed bottom. A matching panty features side seams, an elasticized waistband, elasticized leg openings and a sewn-in gusset. The applicable subheading for style 9801 (tank) will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: tank tops: girls’. The duty rate will be 17 percent ad valorem. The applicable subheading for style 9801 (panty) will be 6108.21.0020 HTS, which provides for women’s of girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton, girls’. The rate of duty will be 7.6 percent ad valorem. The tank top falls within textile category designation 339; the panty falls within textile category 352. Based upon international textile trade agreements products of Hong Kong 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 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division