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

NY J84161 June 30, 2003 CLA-2-61:RR:NC:WA:361 NY J84161 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Vicky Lee J. Crew Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of a woman’s garment similar to a tank top, from Taiwan. Dear Ms. Lee: In your letter dated May 27, 2003, you requested a tariff classification ruling. The submitted sample, Style #D20651, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 100% cotton pointelle knit fabric. The sleeveless garment features a modified u-shaped neckline in the front and back, a partial front opening at the neck with a three-button closure, woven fabric shoulder straps, measuring approximately ?" in width at the top of the shoulder, and a hemmed bottom. The top also has woven textile trim around the neckline, armholes and placket. We are returning your sample as you requested. The applicable subheading for Style D20651 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, of cotton, women’s, other. The rate of duty will be 17% ad valorem. Style D20651, falls within textile category designation 339. Based upon international textile trade agreements this category from Taiwan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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