The tariff classification of a woman’s tank top, from Hong Kong.

NY J84848 June 18, 2003 CLA-2-61:RR:NC:WA:361 NY J84848 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. Doug Hyland Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-0870 RE: The tariff classification of a woman’s tank top, from Hong Kong. Dear Mr. Hyland: In your letter dated May 15, 2003, you requested a tariff classification ruling. The submitted sample, Style #BP79648, is a woman’s tank top constructed from 54% nylon, 37% cotton, 7% nylon, and 2% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a u-shaped neckline in the front and back, straps measuring approximately 2" in width at the top of the shoulder, and a tubular knit bottom. In your ruling request, you recommended classification of the submitted garment under HTS 6109.90.1090, as a garment, similar to a tank top. However, it is properly classified under HTS 6109.90.1065. The shoulder straps (not over 2-inches in width), silhouette, and coverage meet the requirements for a tank top. We are returning your sample as you requested. The applicable subheading for Style BP79648 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The general rate of duty will be 32.2% ad valorem. Style BP79648, falls within textile category designation 639. Based upon international textile trade agreements this category from Hong Kong 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